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TMI Blog2016 (3) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ils are the officers of DGCEI visited in the premises of the appellant, during the scrutiny of the records it was noticed that the appellant had not discharged the Service Tax liability on the commission received from the financial institutions for giving table space in the appellant s premises and that the appellant has not discharged the Service Tax liability on the differential amount kept back on the fees charged for RTO registration from their customers. Coming to such a conclusion show-cause notice dated 20th October, 2008 was issued to the appellant directing him to show-cause notice why differential tax amount be not demanded with interest and penalty be not levied. Appellant contested the show-cause notice on merits as well as on l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the submissions made by both sides and perused the records. 6. As regards the Service Tax liability on the amount received as commission from financial institution and other institutions the same is covered by the Larger Bench decision of this Tribunal in the case of Pagariya Auto Centre (Supra) in favour of Revenue. Since appellant is not disputing tax amount and he has already discharged, we uphold the tax liability with interest. As regards the Service Tax liability on the amount retained by appellant on the RTO fees paid and collected from the customers, we find that the Service Tax liability is confirmed on the appellant and other category Business Auxiliary Service, in order to appreciate the correct position of law, the definiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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; or (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" It can be seen from the above definition prior to 10.09.2004 the services may not be applicable in issue in hand, as appellant may not be providing promotion or marketing of service provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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