2017 (1) TMI 925

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..... directed against OIA dated 27.02.2013 passed by Commissioner (Appeals), Delhi. 2. The appellant is a proprietorship firm engaged as direct sales agent for ICICI Car Finance business. The service rendered by them is covered under the definition of Business Auxiliary Services, classifiable under section 105 (zzzb) of the Finance Act, 1994. The dispute is with reference to service tax liability duri .....

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..... or the Revenue. 4. The submission of the Id. Consultant is that even though DGCEI undertook investigation against the appellant, the appellant had already taken the registration for payment of service tax with effect from 17.11.2004. He pointed out that the registration was taken before the investigation commenced by DGCEI. He submitted that a part of service tax due was paid before commencing th .....

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..... investigation. The Business Auxiliary Services was introduced as a category for payment of service tax on 01.7.2003. Various sub-categories were introduced in Business Auxiliary Services making it clear which are the services covered therein. The activities being undertaken by the appellant is in the nature of direct sales for ICICI Car Finance business. The appellant submitted that initially they .....

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