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2018 (9) TMI 648 - AT - Service TaxTime Limitation - Business Auxiliary Services - promotion/marketing of Auto Loan products of the financial institution - Held that:- There is no dispute that the issue was not free from doubt, there were conflicting opinion from different bench and the matter was referred to Larger Bench. The issue was also clarified by the board Circular No. 87/5/2006 dated 06.11.2006. In these circumstances, the entertaining bonafied belief by the appellant appears to be reasonable - the malafide intention cannot be attributed to the appellant. The impugned order is set aside only on ground of limitation - appeal allowed.
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