TMI Blog2014 (8) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 85 - CESTAT AHMEDABAD] has observed that the entire consideration would be treated as service tax. We also find favour in the appellant’s contention as regards invocation of longer period. Admittedly, there is no positive act on the part of the appellant to suppress or mis-statement of any facts with intention to evade payment of duty. The issue involved is of bona fide dispute on the interp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with the Department as service provider under the category of Authorized Service Station . During the period 2003-04 to 2006-07, they have discharged their service tax liability by treating the entire amount of consideration as cum-tax and arrived at the assessable value after deducting tax amount from the gross amount. 3. On the above basis, the proceedings were initiated against them, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Mackintosh Burn Ltd. v. CCE, Kolkata reported in 2010 (19) S.T.R. 682 and in the case of Shakti Motors v. CCE, Ahmedabad reported in 2008 (12) S.T.R. 710 (Tri.-Ahmd.) has observed that the entire consideration would be treated as service tax. We also find favour in the appellant s contention as regards invocation of longer period. Admittedly, there is no positive act on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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