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2012 (6) TMI 555 - CESTAT, NEW DELHIService Tax demand and penalty - the activity of marketing of loan schemes from various banks, financial institution, the appellant has provided services falling under the category of Business Auxiliary services - Held that:- Since show cause notice stands issued on 7.2.2007 for the period 1.7.03 to 31.8.04, thus invoking the longer period of limitation to be decided in favour of the assesses and as such has held the demand to be barred by limitation -BRIJ MOTORS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR [2011 (11) TMI 410 (Tri) ] - as demand in this case can be sustained only to the extent covered in the normal period of limitation in such a situation penalties are not imposable either - in favour of assessee.
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