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2019 (3) TMI 1639 - AT - Service TaxBusiness auxiliary services - providing table space to the financial institution, who sell their loan product to the customer of the vehicle sold by the appellant - demand of service tax - extended period of limitation - HELD THAT:- Considering the Larger Bench decision in M/S PAGARIYA AUTO CENTER VERSUS CCE, AURANGABAD [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)], which decided the issue that amount received as commission from the bank of financial institution for the sale of the loan is liable for service tax - demand sustained for normal period. Extended period of limitation - HELD THAT:- The Hon’ble Gujarat High Court in the case of COMMISSIONER OF C. EX., CUS. & ST., VAPI VERSUS CHARAK PHARMA P. LTD. [2012 (11) TMI 475 - GUJARAT HIGH COURT] also held that when the matter was referred to Larger Bench, extended period cannot be invoked. The impugned order is set aside to the extent of demand for the extended period - appeal allowed in part.
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