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2015 (9) TMI 1575 - AT - Service TaxMaintenance and Repair Service - demand on the ground that the appellant provided the service of retreading of tyres, which was covered under Maintenance and Repair Service - time limitation - penalty - Held that: - In the case of PLA Tyre Works [2007 (8) TMI 91 - CESTAT, CHENNAI], CESTAT clearly held that the impugned service is covered under maintenance and repair service - Bona fide belief is not a hallucinatory belief but a belief of a reasonable person operating in an appropriate environment. Thus, there was no scope for a bona fide belief that the impugned service is tantamount to repair or maintenance of motor vehicle and therefore the extended period is rightly invoked and penalty under Section 78 ibid is attracted - appeal dismissed - decided against Appellant.
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