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2016 (9) TMI 187 - AT - Service TaxImposition of penalty – section 76 of the Finance Act, 1994 - Business auxiliary services - section 65(105)(zzb) of Finance Act, 1994 – extended period of limitation – Held that: - marketing of financial products by automobile dealers is taxable as ‘business auxiliary service’. The assessee is not in dispute over that. The records indicate that tax was being paid by assessee at least after investigation commenced. The activities of the assessee are not new, tax liability was being discharged by the assessee and the varying categorisation of taxable service did not impact the rate of tax. From the facts on record, it would appear that the extended period was invoked, not for recovery of non-levied tax but, merely to impose penalties under section 76 and 78 of Finance Act, 1994. The finding of the first appellate authority that demand is barred by limitation is, therefore, legal and proper. Refund claim - classification - support service of business or commerce – Held that: - The appeal relating to refund claim has not brought out any evidence that tax has been paid in excess of dues. Setting aside of the order of adjudicating authority on ground of limitation does not entitle the assessee to refund – appeal disposed off – decided against appellant.
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