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M/s. Roshan Motors Pvt Ltd Versus Commissioner of Central Excise, Jaipur-I

2015 (10) TMI 360 - CESTAT NEW DELHI

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 No .....

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ice tax was paid before the issuance of Show Cause Notice, the appellant is entitled to the benefit of Section 73(3) of the Finance Act in terms of which even the Show Cause Notice was not required to be issued in which case the question of imposing .....

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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 penaltie .....

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service tax demand (and interest of ₹ 21,108/-) deposited by the appellant was appropriated. However, no penalty was imposed by the primary adjudicating authority essentially on the ground that the appellant had deposited the entire service ta .....

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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 conf .....

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Motors Ltd. Vs. CST, Delhi [2012 (25)STR 483 (Tri.-Del.)]. 3. We have considered the appellant's contentions. We find that with regard to the impugned service during the comparable period, CESTAT in the case of South City Motors Ltd.(supra) obse .....

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rvices". There was considerable doubt about its coverage because of the very nature of the entry. There are contrary decisions of the Tribunal in the matter. In most of the decisions like Bridgestone Financial Service and Roshan Motors Ltd., Tri .....

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f time cannot be invoked for raising demand. In this case also the demand is raised beyond the time limit of one year and such demand cannot be sustained. However, demand if any, which is within the normal period of one year is sustainable. Interest .....

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