2017 (1) TMI 433

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..... Officer (AR) for the respondent Per: C J Mathew: M/s Arpanna Automobiles Pvt Ltd is in appeal against order-in-original no. 08/ST-II/WLH/2011 dated 19th August 2011 of Commissioner of Service Tax, Mumbai - II which confirmed service tax liability Rs. 46,63,561/- on the appellant for the period from July 2003 to March 2006 on taxable (cum-tax) value of Rs. 5,13,08,482/-. The tax had been demanded .....

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..... Tribunal in Pagariya Auto Centre v. Commissioner of Central Excise [2014 (33) STR 506 (Tri.-LB)]. 4. Learned Chartered Accountant fairly conceded that this decision is also applicable to the present dispute. It was submitted that considering the dispute is one of interpretation of the provisions of section 65 of Finance Act, 1994, there was never an intention to evade tax. It was also contended .....

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