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2018 (9) TMI 657 - AT - Service TaxBusiness Auxiliary Services - appellant is providing table space to the banks and financial institutions for sell of their loan products for which the appellant is getting incentive - Held that:- The appellant have deposited the service tax suo-moto under the head Business Support Service, for the period 01.04.2006 to 31.03.2008 which is not being contested by the appellant. Therefore, we are not going into the merits of the case and the demand for the period 01.04.2006 to 31.03.2008, as has been paid by the appellant along with interest, the same is upheld. Demand for the period 01.07.2003 to 31.03.2006 - Extended period of limitation - Held that:- As the issue was not free from doubts as there were conflicting decisions and the issue was finally decided by the Larger Bench of the Tribunal in the case of Pagariya Auto Center [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)], the demand for the period 01.07.2003 to 31.03.2006 is set aside on the ground of limitation. Appeal allowed in part.
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