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2011 (11) TMI 410 - CESTAT, NEW DELHIDemand - Notification No. 14/2004-S.T. or Notification No. 25/2004-S.T - Time limitation - Whether service tax is to be paid on such commission categorizing the activity of the Appellants as “business auxiliary service - The department made out a case that their activity amounted to “Business Auxiliary Service” even for the period prior to 10-9-2004 and issued a Show Cause Notice dated 31-7-2007 demanding such tax for the period 20-10-2004 to 18-12-200 - Assessee submit that though their service is being classified by revenue in “Business Auxiliary Service’’, their service is in relation to banking and other financial service and they should be given the benefit of this notification - Kerala High Court in the case of C.C.E. v. Car World Autoline - (2009 (6) TMI 423 - KERALA HIGH COURT), where the Court held that the exemption is available only to an assesse providing banking and financial services - Held that: the demand in this case can be sustained only to the extent covered in the normal period of limitation - Appeal is partly allowed
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