TMI Blog2012 (10) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. This appeal is against an impugned order dated 10-11-2010 issued by Commissioner (Appeals) disposing of two appeals filed by Revenue against two orders passed by the adjudicating authority. 2. The matter arose from two different show cause notices as under :- Sl. No. SCN No. date Noticee Party to whom service was provided Tax demanded 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 667 (Tri.-Delhi) it is held in para 7 of the order that suppression cannot be alleged against that who was assessee similarly placed. 5. The Counsel also submits that there is no case at all for imposing penalty taking into account that fact that taxes for the period from 10-9-2004 were paid along with interest by different challans dated 2-2-2006, 6-2-2006, 5-3-2006, 31-3-2006, 5-5-2006 and 6-2-2007. 6. In the case of Second notice service 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 deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has dropped demand against such assessees as may be seen from the following decisions, among others. (i) C.C.E. v. Hira Automobiles - 2009 (16) S.T.R. 408 (Tri.-Del.) (ii) Popular Vehicles and Services Ltd. - 2010 (25) STT 364 (Bang.-CESTAT) = 2010 (18) S.T.R. 493 (Tri.-Bang.) 10. In the facts of the case, and on the basis of precedent decisions I am of the view that the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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