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2011 (8) TMI 81 - CESTAT, AHMEDABADDemand - authorised service station - Circular No. 87/05/2006-ST dated 06.11.2006 - The issues considered by the Board in the Circular was liability of service on free services given by the authorised dealers for which they are reimbursed by the manufacturers and commission/ incentive received by them from banks/ non-banking financial companies for introducing customers for finance/ loans - In view of the Circular issued by the Board and in view of the decisions cited above, I take a view that appellants are not liable to any penalty and Section 80 of Finance Act, 1994 is required to be invoked in this case on the ground that there was sufficient cause for non payment of duty - Appeal is allowed
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