2011 (2) TMI 900 - AT - Service Tax

Service provider - Whether the services provided by the appellants are covered by the Hire Purchase services or the same are Banking and other finance services - Tribunal decision in the case of Bajaj Auto Finance Limited vs. Commissioner of Central Excise, Pune (2007 -TMI - 1546 - CESTAT,MUMBAI), has held that services provided during the relevant period were not covered under the Hire Purchase category, he has accordingly allowed the appeal - Hence, set-aside the impugned order and remand the matter to Commissioner (Appeals) for fresh decision in the light of the Tribunal s decision in the case of Bajaj Auto Finance Limited - Appeal of miscellaneous application get disposed off.

Summary

The dispute was whether services provided by the appellant were Hire Purchase or Banking and other finance services. The Commissioner (Appeals) decided they were not Hire Purchase based on a Tribunal decision. The impugned order was set aside, and the matter was remanded for a fresh decision in light of the Tribunal's decision. Appeal and miscellaneous application were disposed of accordingly.