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2016 (6) TMI 162 - AT - Service TaxDemand of service tax - Period of limitation - Business Auxiliary Service and Business Support Service - Appellant received commission paid by banking and insurance companies, subvented commission to its customers and provided infrastructural support services for which having received some amount not discharged tax liability - Held that:- the issue of discharge of service tax liability on the commission received from the financial institutions and the insurance companies by an automobile dealer is taxable is the law now settled by the larger bench in the case of Pagariya Auto Centre Vs CCE, Aurangabad [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)]. It is also found that the Hon’ble High Court of Karnataka in the case of CCE, Bangalore Vs MTR Foods has held that once the audit of the records of the assessee takes place no objection is taken on a issue in dispute, the demand raised by invoking the extended period is unsustainable. Therefore, in view of the authoritative judicial pronouncement, the demand is barred by limitation. The impugned order is set aside. - Decided in favour of appellant
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