2008 (1) TMI 218

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..... hey were rendering business auxiliary service - appellants will be liable to service tax and the fact that lending services was not liable to service tax, we order pre-deposit of 50% tax - penalties would be waived - ST/668/2007 - ST/29/2008/(PB), - Dated:- 21-1-2008 - Justice S.N. Jha, President and T.K. Jayaraman, Member (T) [Order per : T.K. Jayaraman, Member (T) (for the Bench)]. - I .....

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..... the Bench. In the said order the matter has been remanded to the Commissioner (Appeals) for de novo decision in accordance with law The learned Advocate pointed out that even assuming that the appellants purported services to the Bank during the material period landing (sic) (lending) was not included in Banking and financial services Only at a later time landing (sic) (lending) was made servic .....

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