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TMI Blog2018 (10) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... nchise Services? - 25/2004 dated 10th September, 2004 - invocation of extended period of limitation. Held that:- In the present case also, the demand is for the period w.e.f. July 2003 to December 2004. The Show Cause Notice was issued on 28.09.2007. Once there was an apparent acknowledged confusion about the impugned activity, non-discharge of the liability thereof cannot be alleged as an act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available various kind of loans on behalf of various banks such as ICICI, HDFC, City Bank, Standard Chartered Banks and similar Financial Banking Institutions. On an intelligence gathered, the Department observed that for rendering the services they are receiving some commission from the Banks. As such, they were rendering business auxiliary services as defined under Section 65 (105) (zzb) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provider to these Banks. There was confusion about the classification of such kind of activity. Various decisions of CESTAT have classified such activity as business support services, whereas in some other decisions, it was held as Business Auxiliary Services. Some of them are as follows:- S.R. Kalyanakrishnan vs. Commissioner of C. Ex., Cochin 2008 (9) S.T.R. 255 (Tri. Bang.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability of the appellant for rendering the Business Auxiliary Services but due to the above discussion for impugned demand to be hit by the period of limitation we hereby hold that the impugned demand is not sustainable. The Adjudicating Authorities below are observed to have failed to appreciate the various decisions on this issue as in the case of Modern Machinery Store Vs. C.C.E., Jaipur-I 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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