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2018 (3) TMI 697 - AT - Service TaxTime limitation - Business Auxiliary Services - Held that: - in an identical situation, this Tribunal in the case of South City Motors Ltd. Vs. CST, Delhi [2011 (11) TMI 408 - CESTAT, NEW DELHI] has held that levy of service tax for providing loans to various customers was highly contentious and no malafides or suppression can be attributed and the demand should be confined within the normal period of limitation - In this case, since the SCN was issued beyond the normal period provided under Section 73 ibid, the proceedings initiated by the Department are squarely barred by limitation of time. Levy of service tax - sale of goods - principal agent relationship - Held that: - there is no involvement of any principal and agent relationship and essentially the transaction between the assessee and Maruti Suzuki are on principal to principal basis, with reference to sale of goods, such transaction cannot be termed as a service for the purpose of levy of service tax - decided against Revenue. Appeal disposed off.
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