TMI Blog2018 (3) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... ious and no malafides or suppression can be attributed and the demand should be confined within the normal period of limitation - In this case, since the SCN was issued beyond the normal period provided under Section 73 ibid, the proceedings initiated by the Department are squarely barred by limitation of time. Levy of service tax - sale of goods - principal agent relationship - Held that: - th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22/01/2013 passed by the Commissioner of Central Excise (Appeals), Jaipur. 2. Both the assessee as well as Revenue have preferred these appeals before the Tribunal. The assessee fairly concedes that the services provided by it to the individual customers for providing loans by various financial institutions fall under the category of Business Auxiliary Service. However, the assessee has contes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax for providing loans to various customers was highly contentious and no malafides or suppression can be attributed and the demand should be confined within the normal period of limitation. In this case, since the show cause notice was issued beyond the normal period provided under Section 73 ibid, we are of the considered view that the proceedings initiated by the Department are squar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Supreme Court in the case of Moped India Ltd. Vs. CCE reported at 1996 (1993) 23 E.L.T. 8 6. Since, there is no involvement of any principal and agent relationship and essentially the transaction between the assessee and Maruti Suzuki are on principal to principal basis, with reference to sale of goods, such transaction cannot be termed as a service for the purpose of levy of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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