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2011 (11) TMI 409 - AT - Service TaxDemand - Time limitation - Notification 25/2004 and Notification 14/2004-S.T - Whether service tax is to be paid on such commission categorizing the activity of the Appellants as “business auxiliary service” - The adjudicating authority examined the matter and issued an order confirming the tax demanded along with interest and also imposing penalties under Sections 76, 77 and 78 of Finance Act 1994 - case the Banks/NBFCs were the client of the Appellant and the Appellant was promoting the services namely sanctioning of car-loans to the loan seekers - this matter is no longer res integra because the Tribunal has examined this issue and held that such services were covered under the scope of the definition of “Business Auxiliary Service” prior to 10-9-2004. Extended period of limitation - The period involved in this appeal is prior to 10-9-2004. The Show Cause Notice was issued on 31-7-2007. This Appellant is paying service tax from 10-9-2004. As can be seen from the discussions above the matter was being interpreted by judicial forums in different ways as may be seen from the decisions quoted by the Appellants. - Higher Courts have been taking the view that in such situations the extended period of time cannot be invoked for raising demand - Appeal is allowed
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