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TMI Blog2015 (2) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... not take any steps to file the appeal till 24-4-2012 from 3-2-2012 when the order was received by him. Having regard to the fact that appellant has produced a medical certificate after April 24 and the delay of 74 days, we consider that in this case delay can be condoned subject to payment of a nominal amounts towards cost. Accordingly, the appellant is directed to pay an amount of Rs. 2000/- (Rupees two thousand only) within eight weeks and report compliance on 14-8-2014. It is made clear that if this amount is not deposited within the period specified, the appeal itself is liable to be rejected without any further reference. The demand for Service Tax of Rs. 4,15,919/- with interest for the period from April 2004 to September 2009 has ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) any customer care service provided on behalf of the client-, or (iv) procurement of goods or services, which are inputs for the client; or [Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "inputs" means all goods or services intended for use by the client] (v) production or processing of goods for, or on behalf of, the client (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nwards and the services at clause (iv) to (vii) are taxable from 10-9-2004 onwards. 3. We find that the activities undertaken by the appellants do not come under any of the categories specified in the services. Learned AR submitted that appellants are engaged in promotion or marketing of the products of M/s. Kotak Mahindra Bank. We are not convinced by this submission. If the Bank requires the appellant to verify and report on the financial position of the prospective/potential customer identified by the Bank and got the report within the time frame/format, it cannot be said that the appellant is marketing/promoting the business of the Bank. Therefore, prima facie, we find that the Service Tax cannot be demanded under BAS. 4. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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