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2015 (9) TMI 885 - AT - Service TaxBusiness Auxiliary service - services provided by the automobile dealers for facilitating the customers for taking banking loans from the Banks/Non-banking Financial Institution - Held that:- It is observed from CBEC Circular No. 87/05/2006-S.T., dated 06-11-2006 that the issue of livability of services provided by automobile dealers to the Banking/Non-banking Finance Institutions and quantum of consideration of the services provided was disputable and there was confusion about taxability of the service and its valuation. Once, there was a dispute in the taxability and valuation of the services, then, it cannot be held that there was any malafied intention on the part of the appellant to evade payment of tax. Accordingly, extended period of limitation cannot be applied in the present proceedings and no penalties under Sections 76, 77 and 78 of the Finance Act 1994 are imposable and are accordingly set aside. However the demand within the period limitations is required to be confirmed against the appellant along with interest. The benefit of cum-duty price is also required to be extended period to the appellant, in view of the order passed by this Bench in the case of M/s. Viraj Travel Agency Vs. CST, Ahmedabad [2013 (2) TMI 509 - CESTAT Ahmedabad]. For quantification of the demand, the matter is remanded back to the Adjudicating Authority after allowing the benefit of cum-duty. - Decided in favour of assessee.
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