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2011 (4) TMI 914 - AT - Service TaxBusiness Auxiliary Services, renting of immovable property, authorized service station and maintenance & repair services - service tax demand - Held that:- Since all the financial records relating to the activities in question had been subjected to scrutiny by the Internal Audit party of the department in 2005 and 2007, there were no additional material based on which show cause notice was issued and adjudication proceedings concluded, prima facie extended period could not have been validly invoked in the instant case as regards the demand of tax relatable to free service, the promotion of insurance business and financing as well as renting of immovable property. CBEC clarified the liability of the service station to service tax under the head "authorized service station" in respect of free service only in November 2006 to clear the confusion over the issue. As regards BAS involved in promoting business of the Insurance Company and the Banks/Finance Company, the Tribunal in Popular Vehicles and Services Ltd. case (2010 (2) TMI 650 - CESTAT, BANGALORE) had decided the dispute in favour of the assessee. As regards renting of immovable property, as decided the Home Solutions Retail Ltd. Vs. Union of India [2010 (12) TMI 49 - DELHI HIGH COURT] appellant justify its holding bonafide belief that renting of immovable property did not attract service tax - in favour of assessee.
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