2013 (12) TMI 1224

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..... o service tax under the “Business Auxiliary Service” - Following decision of South City Motors Ltd. V. Commissioner of Service Tax, Delhi reported in [2011 (11) TMI 408 - CESTAT, NEW DELHI] - Decided against assessee. - ST/147,148, 149 AND 150/08-Mum - - - Dated:- 30-10-2013 - S S Kang And P K Jain, JJ. For the Appellant : None For the Respondent : Shri D D Joshi, Supdt. (AR) PER : .....

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..... by the Commissioner (Appeals). 4. The contention of the appellants is that the appellants were receiving commission from various banks/financial institutions for facilitating and promoting the marketing of their finance schemes. The contention is that this activity does not come under the scope of Business Auxiliary Service . In the Grounds of Appeal the contention of the appellants is that t .....

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..... lants, the Tribunal held that the appellants are covered under the scope of the definition of Business Auxiliary Service , hence the demand is rightly made. 6. We find that the decision in the case South City Motors Ltd. (supra) wherein the Tribunal held that to arrange for finance and granting of loans to provides certain services relating to the granting of loans, for an on behalf of the bank .....

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