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2018 (11) TMI 1386 - AT - Service TaxExtended period of limitation - Business Auxiliary Services - certain amounts received from M/s Maruti Udyog Ltd. on account of extended warranty, true value service, bank commission and insurance commission - Held that:- In the case of City Motors & Financial Services [2011 (11) TMI 409 - CESTAT, NEW DELHI], it was observed that the issue was not clear from doubt and was interpreted by judicial forums in different ways. In such a situation extended period cannot be invoked for raising the demand. Inasmuch as in the present appeal the demand stand raised and confirmed by invoking longer period of limitation and by applying ratio of the above decision, such extended period was not available to the Revenue and accordingly demand is required to be held as barred by limitation. Appeal dismissed - decided against Revenue.
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