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2015 (10) TMI 360 - CESTAT NEW DELHI

2015 (10) TMI 360 - CESTAT NEW DELHI - TMI - Business Auxiliary Service - Arrangement of loans from various banks to customers - Receipt of commission - Invocation of extended period of limitation - Held that:- extended period is not invokable in the present case. We find that the Show Cause Notice in this case was issued on 22.06.2006 and the period of demand is 01.07.2003 to 31.03.2005 and thus the entire period is beyond the normal period of one year. In these circumstances, when the extended .....

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ST/172/2007-CU[DB] - Dated:- 18-6-2015 - G. Raghuram, President And R. K. Singh, Member (T),JJ. For the Appellant : Shri Jatin Mahajan, Adv For the Respondent : Shri B B Sharma, DR ORDER Per: R K Singh: Appeal has been filed against Order-in-Revision dated 20.12.2006 in terms of which penalties under Sections 75A, 76 and 78 of the Finance Act, 1994 were imposed. The said Order-in-Revision was issued in relation to the Order-in-Original dated 05.07.2006 in terms of which service tax demand of &# .....

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its customers from various banks and in turn the banks provided the appellant commission therefor. 2. The appellant has contended that (i) the entire amount of service tax and interest was paid before the issuance of Show Cause Notice, (ii) during the relevant period there was considerable confusion about the coverage of such commission under BAS and (iii) there was no wilful mis-statement and suppression of facts and therefore the extended period is not invocable. The appellant referred to the .....

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