2018 (5) TMI 406

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..... r (AR), for Respondent Per: Ramesh Nair The appellants are engaged in the Chitfund business, which according to Revenue is a taxable service under the category of  Banking and other Financial Service. They have taken Service Tax registration for Banking and other Financial Service, Online Information, Access & Retrieval Service and Business Support Service. The appellant even discharged th .....

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..... s. 2. Shri S. Thirumalai, learned Counsel appearing on behalf of the appellant submits that though the appellant have discharged the Service Tax considering the service under the category of Banking and other Financial Service on the value representing Foreman Commission, but the service itself is not taxable as held by various judgments cited below:  (a) Union of India Vs. Margadarshi Chi .....

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..... f the impugned order, we find that the Commissioner has not dealt with the any of the judgments cited above and the position of the taxability decided in the appellant's own case for the subsequent period vide Order-in-Original dated 29.11.2017. Therefore, we are of the view that the matter should go back to the adjudicating authority to decide the show-cause notices afresh in the light of the .....

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