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2013 (4) TMI 3 - AT - Service TaxClassification of Services - Valuation - extended warranty services - Authorized Service Station Service or Business Auxiliary Service - Held that:- Commissioner (Appeals) has confirmed the demand of service tax and appropriated the amount paid by them under the category ‘Business Auxiliary Service’. Therefore the learned Commissioner (Appeals) has travelled beyond the show-cause notice Even though the payment was made under ‘Business Auxiliary Service’ by the appellant in July and August 2007 with interest, it is surprising that the show-cause notice was issued on 25-3-2008 proposing to demand service tax on the entire amount of premium. The submission that Commissioner (Appeals) travelled beyond the show-cause notice has to be upheld. Further the appellants are not challenging the demand for service tax and appropriation of the amount of service tax and interest paid by them and therefore whatever has been paid and appropriated has to be upheld. - When Demand itself is not sustainable, the imposition of penalty under Section 76 of Finance Act, 1994 cannot be sustained. - Decided in favor of assessee.
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