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TMI Blog2020 (9) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... repairs, reconditioning or restoration of four wheeled motor vehicles manufactured by M/s Hero Honda Ltd. - services of promotion or marketing to the Bank/Non-banking Financial Institutions and Insurance Companies, who are providing loans to the customers - HELD THAT:- The Tribunal in various cases has consistently held that promotion and marketing of loans and finance on behalf of the banking and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the matter was called for hearing today, none appeared for the appellants, despite notice. On perusal of the case records, we find that on the earlier occasion though the appeals were listed on 27.11.2019, 18.12.2019 and 03.02.2020, but none appeared for hearing on the said scheduled dates on behalf of the appellants. Thus, it transpires that the appellants are not interested in pursuing the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entives/ commission etc. Such services provided by the appellant are categorized under Business Auxiliary Service, defined under the Finance Act, 1994. During the disputed period 2010-11, the appellant did not discharge the service tax liability, which was confirmed along with interest in the order dated 31.10.2012. Besides, the said order also imposed penalties under various provisions of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise And Service Tax, LTU, Chennai 2018-TIOL-2899-CESTAT-MAD (iv) Addis Marketing Vs. Commissioner of Central Excise, Mumbai 2017 (50) S.T.R. 56 (Tri.-Mumbai) 4. We find that the issue arising out of the present dispute is no more open for any debate in view of the above decisions relied upon by Revenue. The Tribunal in the above referred cases has consistently held that promotion and marketi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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