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Labh Motors Versus Commissioners of Central Excise, Customs and Service Tax-Ahmedabad-III

2015 (9) TMI 885 - CESTAT AHMEDABAD

Business Auxiliary service - services provided by the automobile dealers for facilitating the customers for taking banking loans from the Banks/Non-banking Financial Institution - Held that:- It is observed from CBEC Circular No. 87/05/2006-S.T., dat .....

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service and its valuation. Once, there was a dispute in the taxability and valuation of the services, then, it cannot be held that there was any malafied intention on the part of the appellant to evade payment of tax. Accordingly, extended period of .....

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gainst the appellant along with interest. The benefit of cum-duty price is also required to be extended period to the appellant, in view of the order passed by this Bench in the case of M/s. Viraj Travel Agency Vs. CST, Ahmedabad [2013 (2) TMI 509 - .....

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4-2015 - MR. H.K. THAKUR, J. For The Appellant : Shri M.A. Patel Consultant For The Respondent : Shri J. Nair, Authorised Representative Per: H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. 105/2007(Ahd-III/CE/ID/Comm .....

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. Shri M A Patel Consultant, appearing on behalf of the appellant argued that charging of service tax on such services provided by authorised dealers to service tax and also as to what should be the amount of consideration on which such service tax s .....

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It was his case that in such a situation extended period of limitations cannot be invoked and also no penalties under Sections 76, 77 and 78 of the Finance Act 1988 are leviable. He also argued that the benefit of cum-duty price should also be extend .....

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ii) Brij Motors Pvt. Ltd. Vs. Commissioner of Central Excise, Kanpur 2012 (25) S.T.R 489 (Tri.-Del.) (iv) South City Motors Ltd. Vs. Commissioner of Service Tax, Delhi 2012 (25) S.T.R. 483 (Tri.-Del.) 3. Shri J. Nair (AR) appearing on behalf of the R .....

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.T., dated 06-11-2006 that the issue of livability of services provided by automobile dealers to the Banking/Non-banking Finance Institutions and quantum of consideration of the services provided was disputable and there was confusion about taxabilit .....

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