COMMISSIONER OF CENTRAL EXCISE Vs. AUTO WORLD

JUDGEMENT

(1.) Heard Sri Shambhu Chopra, learned Counsel for the appellant.

(2.) This is an appeal under the Service Tax Act against the order of the Tribunal dated 17.04.2009 by which the Tribunal has set aside the penalty.

(3.) The opposite party was acting as a agent, arranging the loan for the purchase of vehicle as a marketing agent from I.C.I.C.I. Bank and received commission from I.C.I.C.I. Bank. The Central Excise Authority, who was authorized to levy the service tax was of the view that the opposite party was liable to pay service tax from July 2003 under the Business Auxiliary Service for the period from July 2003 to November 2004.