2018 (2) TMI 467

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..... Pradeep Kumar Dubey, Superintendent (AR), Per: Anil G. Shakkarwar The above stated six appeals are arising out of common Order-in-Appeal No. 438 to 445-ST/APPL/KNP/2010 dated 31/08/2010 passed by Commissioner of Customs & Central Excise (Appeals), Kanpur. 2. The brief facts of the case are that appellants were receiving commission from the Bank & Financial Institutions for providing services to .....

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..... lf of the appellant. 4. We find that the said services are covered by the definition of Business Auxiliary Service and were otherwise eligible for levy of Service Tax under the category of Business Auxiliary Service. Further, we find that the said services were rendered to the Financial Institutions and therefore, the question of use of brand of the Financial Institutions by the Service Provider .....

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