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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 ..... f 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. As regards the services to ICICI Bank on which a portion of the demand has been made, we find that the appellants provide service in relation to collection or recovery of cheques/payments/instalments from the borrowers of the loans; field investigation of the customers pertaining to the personal as well as financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and was under treatment from 24th April 2012 onwards. The learned counsel could not explain why the appellant did 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 ₹ 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 refere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine, including lottery, lotto, bingo;] (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, payments; maintenance of accounts and remittance, inventory managem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 regards the services to ICICI Bank on which a portion of the demand has been made, we find that the appellants provide service in relation to collection or recovery of cheques/payments/instalments fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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