2018 (1) TMI 1216

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..... Shri P. Juneja, AR for the respondent ORDER Per S.K. Mohanty 1. The brief facts of the case are that the appellant is engaged in the trading activity i.e. sale of vehicle and spare parts and also provides various taxable services, for which it got itself registered with the service tax department. During the disputed period, documents processing charges received by the appellant from the buyer .....

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..... he findings recorded in the impugned order. 4. Heard both sides. 5. We find that the appellant is not providing any service to the clients for and on behalf of the financial institutions or banks. Rather there is no contractual agreement exist between the appellant and the banks/ financial institutions that it should be remunerated for providing services to the clients. Since, for providing docu .....

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