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TMI Blog2018 (11) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, they also undertake warranty services and annual maintenance service. Based on specific intelligence that the respondents are providing taxable services under the category of Business Auxiliary Services and have not obtained registration and not paid service tax, the DGCEI conducted investigations. It was ascertained that the respondents have tie-up with various financial institutions for financing their customers for purchase of consumer durables from their showroom. The customers those who intend to purchase consumer durables avail loan facility from such financial institutions. Department was of the view that the respondent has provided Business Auxiliary Service (BAS) as appellants were receiving commission from the financial instit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterated the contentions stated in the cross-objection. Besides, he submitted that in the case of Pagariya Auto Center (supra) the Tribunal had observed that each case has to be decided on the basis of the documents and facts. In the present case, the department has analyzed only the documents entered by the respondents with ICICI bank and has not looked into any other document. Further, the service tax liability is required to be paid on receipt basis whereas the Order-in-Original seeks to confirm the demand based on accruals in the books of accounts of the respondent. Though this was pointed out and brought to the notice of the department, the same was not considered. That in some instances, the accruals were reversed as there was no ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t except the document respondent has entered with ICICI Bank. All the documents on which the demand has been raised have to be looked into. We are of the view that the respondent has to be given a chance to establish their case by furnishing further evidence if necessary. Another reason for remand is that the adjudication order seeks to confirm the demand on accrual basis whereas during the relevant period, service tax is required to be paid on receipt basis. This aspect also requires verification for quantification of the demand if any. In the event, we find that the issue requires to be remanded to the adjudicating authority for fresh consideration and for considering whether the issue laid down in Pagariya Auto Center (supra) applies to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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