9911796707
TMI Blog2012 (10) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... manded Period involved 1. V(ST)15-64/07-Adj.II/1461, dated 5-6-2008 M/s. Jabalpur Motors Ltd., Bamhori Maruti Finance Ltd. 827838 09/04 to 03/06 2. V(ST) 15-66/08-Adj.II/28490, dated 21-10-2008 M/s. Jabalpur Motors Ltd., New Siyaganj ICICI Bank and HDFC Bank 1122722 07/03 to 03/05 3. In respect of the matter dealt with in the first SCN the appellants were assisting Maruti Finance Ltd. in the process of granting motor vehicle loans to the customer of Maruti Udyog Ltd. They received commission from Maruti Finance Ltd for the services provided to them. The appellants paid service tax on such activity from 10-9-2004 under the category of Business Auxiliary service. In 2008 a show cause notice was issued to the appellant on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce i.e. provided to ICICI Bank Ltd. and HDFC Bank Ltd. Here the argument that they were getting money from amounts on which service tax was paid by somebody else is not applicable. 7. The ld. AR for Revenue submits that it is decided by the Tribunal in the case of Roshan Motors (supra) has decided that service tax was payable on the activity of the appellant even before 10-9-2004. He also submits that the appellants have so far not produced any proof that Maruti Finance Ltd. had paid service tax on the amounts involved. He also submits that since the appellant did not disclose to the department the fact that they were rendering such service and receiving commission, extended period of time can be invoked for demanding tax and conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand for the period July, 2003 to 9-9-92004 is not maintainable and is also time barred in view of the letter F. No. RST/IND/Ass/02/04-05/4305, dated 5-10-2004 from 5-10-2004 from the Supdt. of Central Excise advising them they have to pay service tax on commission received by them from 10-9-2004 showing an understanding that liability did not exist prior to that date. The decision of the Tribunal in the case of Roshan Motors (supra) also adopts such a view. 11. For the remaining period the appellants have already paid tax along with interest before the issue of Show Cause Notice. However there is delay in payment of tax and failure to file returns. In view of the provisions in Section 73(3) of Finance Act, 1994, I am of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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