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TMI Blog2018 (3) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... hat appellant is receiving the commission/incentive. In that circumstances, the activity undertaken by the appellant is appropriately classifiable under business auxiliary services for promoting business of banks, therefore, they are liable to pay service tax. The figures have taken for calculation of demand on the basis of bank’s statement of the appellant and as per the bank’s statement, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clients to the banks for finance from the banks to those clients. For the activity of introduction of clients, the banks are paying incentive/commission to the appellant and on that commission the appellant has not paying service tax. After investigation, a show cause notice was issued to the appellant for demand of service tax under the category of business auxiliary service for their activity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is any calculation error, the matter to be remanded back to the adjudicating authority for proper quantification of demand. 5. Heard the parties considered the submissions. 6. We find that the main ground for the appellant to file this appeal is that they are not liable to pay service tax as per the CBEC Circular No. 87/05/06-ST dated 06.11.06. The said circular is not applicable to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bank s statement, there are certain entries which do not pertain to the commission to the appellant. In that circumstances, the matter needs correct quantification of demand be recovered from the appellant. In that circumstances, by setting aside the impugned order, the matter is remanded back to the adjudicating authority for quantification of correct demand and accordingly quantification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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