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TMI Blog2016 (5) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... they have provided only space to the bank and therefore, their service is classifiable under ‘Business Support Service’ is not supported or backed by any evidence in the form of an agreement with the bank. Reliance on the judgment of Chambal Motors (P) Ltd. v. Commissioner of Central Excise, Jaipur-I [2007 (10) TMI 552 - CESTAT NEW DELHI] and Auto World Vs. Comm. of C.Ex., Allahabad [2008 (5) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord to indicate that the total value of service provided by them apart from the value of services to the bank did not exceed the exemption limit. - Decided against the appellant - ST/1413/2010 - Final Order No. A/70037/2015 - Dated:- 16-9-2015 - Shri P.S. Pruthi, Member (T) and S.S. Garg, Member (J) None, for the Appellant. Shri Bharat B. Sharma, Assistant Commissioner (AR), for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassifiable under Business Support Service, is not backed with any agreement or evidence. He relied on the various judgments including Chambal Motors (P) Ltd. v. Commissioner of Central Excise, Jaipur-I - 2008 (9) S.T.R. 275 (Tri. - Del.) and Roshan Motors Ltd. v. Commissioner of Central Excise, Meerut - 2009 (13) S.T.R. 667 (Tri. - Del.). These judgments held that the services provided by such ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not favour the appellant. In the former case, it was held that Service Tax is payable on the commission received from the banks and, in the latter judgment it was held that the service rendered by the applicant falls under Business Auxiliary Service. Therefore, Service Tax is payable by the appellant. The plea that the demand is time-barred is not acceptable because there was suppression of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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