Commission Agent Services provided prior to 10.09.2004 also taxable services under BAS

The Appellants are dealers of Ford Motor vehicles and they had entered into agreements with different banks and also with Non-Banking Financial Companies to market car-loan to potential customers. For loan taken by the customers, these appellants got commission from the banks and NBFCs. The issue in this appeal is whether service tax is to be paid on such commission categorizing the activity of the Appellants as “business auxiliary service”.  Definition of BAS services had been substituted wef 10.09.2004 and in substituted definition services of commission

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