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TMI Blog2018 (7) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT, NEW DELHI] the Tribunal held that for the loan taken by the customers, if the assessee is getting some commission from bank, the same amounts to promotion and marketing of services provided by the client and is liable for payment of Service Tax under the category of ‘Business Auxiliary Service’ - demand upheld. Time Limitation - Held that:- The appellant has not been cooperating with the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And Ms. Rachna Gupta, Member (Judicial) Shri Jatin Mahajan, Advocate for the appellant Shri R.K. Majhi, DR for the Respondent ORDER Per: V. Padmanabhan: 1. The present appeal is directed against the Order-in-Appeal No. 342/2013 dated 29/11/2013. The appellant is engaged in providing D.S.A. Service to M/s ICICI HFC Ltd. for promotion of their loans. The disputed period is 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice has been issued only on 25/10/2009 for the period 2005-2008 which is beyond normal period of limitation. He also submitted that the benefit of limitation may be extended to the appellant since there were conflicting decisions about the liability for payment of Service Tax under the category of Business Auxiliary Service . 4. The Ld. DR justified the demand of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Business Auxiliary Service . The issue stands settled against the assessee on merit. In the case of Brij Motors Pvt. Ltd. V/s Commissioner 2012 (25) STR 489 (Tri. -Del) the Tribunal held that for the loan taken by the customers, if the assessee is getting some commission from bank, the same amounts to promotion and marketing of services provided by the client and is liable for payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has not taken registration and has failed to pay Service Tax and file the statutory returns. Even when the Department sought details of commission received by the appellant from the M/s ICICI HFC Ltd, the assessee failed to respond to the letter of the Department and even summons issued to them. The lower Authorities have recorded that this conduct on the part of the appellant amounts to w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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