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Sanjay Automobile Engineers Pvt. Ltd. Versus Commissioner of Central Excise

2016 (6) TMI 162 - CESTAT MUMBAI

Demand of service tax - Period of limitation - Business Auxiliary Service and Business Support Service - Appellant received commission paid by banking and insurance companies, subvented commission to its customers and provided infrastructural support services for which having received some amount not discharged tax liability - Held that:- the issue of discharge of service tax liability on the commission received from the financial institutions and the insurance companies by an automobile dealer .....

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, the demand is barred by limitation. The impugned order is set aside. - Decided in favour of appellant - Appeal No. ST/462/2010 - A/87296/16/STB - Dated:- 13-4-2016 - Shri M V Ravindran, Member (Judicial) And Hon ble Shri C J Mathew, Member (Technical) For the Appellant : Shri D.H. Nadkarni, Advocate For the Respondent : Shri B. Kumar Iyer, Superintendent (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. P-III/VM/110/10 dated 26/05/2010 passed by the Commissione .....

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l support services for which having received some amount not discharged tax liability. 4. It is the argument of the learned counsel that on merits the issue is covered against the appellant by the larger bench decision in the case of Pagariya Auto Centre 2014 (33) STR 506 (T-LB). At the same time he would submit that the question of limitation of the demand of the tax liability has not been addressed by the lower authorities in correct perspective. He would draw our attention to the fact that th .....

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d submit since the show cause notice is dated 21/10/2008, the entire demand is hit by limitation. 5. The learned departmental representative reiterates the findings of the lower authorities and submits that the audit party of the Commissionerate does not look into the entire records to come to a conclusion that they have considered all the angles. It is the submission that the mandate for the audit party is very limited and the appellant having not declared the receipt of commission has suppress .....

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