CREDENTIALS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellants are in appeals against the impugned orders wherein Service Tax liability has been confirmed against the appellants under the category of Business Auxiliary Service for the period July, 2002 to March, 2006. As the issue involved in all the appeals are common therefore, all the appeals are disposed of by a common order.

(2.) BRIEF facts of the case are that the appellants are providing service namely verification of information given by the customers applying for the Credit Cards, Home Loans or Auto Loans etc. The said activities have been outsourced to them by various banks. The appellants are registered under the category of Business Auxiliary Services and paying Service Tax on the said activities except for the services provided to ICICI Bank and IDBI Bank. Revenue was of the view that as the appellants are not paying Service Tax on the services mentioned here -in -above provided to ICICI Bank and IDBI Bank therefore, they are required to pay Service Tax during the impugned order for the services provided to ICICI Bank and IDBI Bank. Show cause notices were issued to the appellants. Demands were adjudicated and confirmed along with interest and penalties. Aggrieved by the said order, the appellants are before us.

(3.) THE learned Advocate appearing on behalf of the appellants submits that the activity undertaken by the appellants falls under the category of "Business Support Service" which came into effect on 1 -5 -2006. Therefore, the appellants are not required to pay Service Tax under the category of "Business Auxiliary Service" prior to May, 2006. In the circumstance, he prays that the impugned order be set aside.