TMI Blog2018 (9) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... port Service, for the period 01.04.2006 to 31.03.2008 which is not being contested by the appellant. Therefore, we are not going into the merits of the case and the demand for the period 01.04.2006 to 31.03.2008, as has been paid by the appellant along with interest, the same is upheld. Demand for the period 01.07.2003 to 31.03.2006 - Extended period of limitation - Held that:- As the issue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or which the appellant is getting incentive. The case of the department is that since this commission received from the banks and financial institutions is towards Business Auxiliary Service, they are liable to pay service tax on such commission. 2. Shri P.P. Jadeja, ld. Consultant appearing on behalf of the appellant submits that they are providing space to the financial institutions and banks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 31.03.2008 during which the Business Support Service was taxable. He fairly concedes that the appellant is not disputing the service tax liability paid by them under Business Support Service for the said period. He also submits that, for the demand, for the period 01.07.2003 to 31.03.2006, the show cause notice was issued on 17.10.2008 invoking extended period. He submits that since the issue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (d) CCE vs. Gujarat Narmada Fertilizers Company Limited 2012 (285) ELT 336 (Guj.) (e) Maheshwari Bajaj vs. CCE, Rajkot 2010 (19) STR 905 (Tri. Ahmd.) (f) Aadishwar Motors Pvt. Limited vs. CST 2011 (24) STR 81 (Tri. Ahmd.) 3. On the other hand, Shri A.K. Misha, ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions and the issue was finally decided by the Larger Bench of the Tribunal in the case of Pagariya Auto Center (supra). Accordingly, we set-aside the demand for the period 01.07.2003 to 31.03.2006 on the ground of limitation. On the same ground, the appellant is not liable for penalty and therefore, penalties imposed on the appellant are also set-aside. As per our above discussion, the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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