TMI Blog2008 (5) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Member (Judicial) Shri Raja Dass, JDR for the Appellant. Shri M.S. Nagaraja, Adv. for the Respondents. JUDGMENT [Order Per Dr. S.L. Peeran]- The Revenue is aggrieved with the Order-in-Appeal No. 299/2006-CE dated 17.10.2006 by which the Commissioner (Appeals) has set aside the Order-in-Original No. 35/2006 dated 10.07.2006. The assessee are registered and engaged in sales and services of two wheelers. They also arrange loan from various financial institutions/banks for Hire Purchase and thus promoting/marketing of the products/services of the financial institutions/ banks for which they are getting a consideration called pay-out/incentive/commission from the financial institution/banks. The Revenue proceeded to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has failed to discharge the burden cannot be distracted. He also relies on the Apex Court judgment rend in the case of Commissioner of Central Excise, Bangalore Vs. Brindavan Beverages (P) Ltd. [2007 (81) RLT 221 (SC)=2007 (213) E.L.T. 487 (S.C.)]. 3. The learned DR distinguishes the case laws referred to by the learned Counsel. 4. On a careful consideration of the submissions made by both the sides, I find that this Bench has examined the very issue in case of Silicon Honda Vs. Commissioner of Central Excise, Bangalore [2007 (82) RLT 232 (CESTAT-Ban.)=2007 (7) S.T.R. 475 (Tri.-Bang.)]. After a detailed examination of the matter, it has been held that the activity does not come within the ambit of "Business Auxiliary Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is based on the quantum of such sale or purchase". It is submitted that the appellant does not cause sale or purchase of services on behalf of another person for a consideration. They do not 1111promote or market the services of the financial corporation nor does, the appellant induce its prospective customers to avail finance from any specific financial institutions. Therefore their activity cannot be brought under the service tax. It is also submitted that financial corporation are not promoting or marketing the products of the appellants. It is also submitted that financial corporation are not obliged to promote their business through the appellant. Therefore their activity cannot be brought within the ambit of "Business Auxiliary Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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