TMI Blog2021 (8) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Larger Bench is the latitude afforded should an assessee be able to establish that only table space was provided. On a perusal of the impugned order, as well as that of the original authority, and the grounds of appeal, we find no justification proffered for in support of the claim of the appellant that the exclusion applies to them. Therefore, taxability of the receipts in the hands of the appellant is no longer in dispute. In the light of section 73(4) of Finance Act, 1994, which is the sole ground for denying recourse to section 73(3) of Finance Act, 1994, it is clear that the appellant herein has discharged tax liability in the manner contemplated by section 73(3) of Finance Act, 1994, upon intimation by the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76, 77 and 78 of Finance Act, 1994. From the records and narration of Learned Authorised Representative, it would appear that the appellant, an authorized dealer and service centre for motor vehicles, had provided space for insurance companies to solicit customers of insurance contracts on the vehicles sold by them. 3. Learned Authorised Representative submits that the taxability, under challenge in this appeal, stands settled by the decision of the Tribunal in Addis Marketing v. Commissioner of Central Excise, Mumbai [2017 (50) STR 56 (Tri.-Mumbai)], in City Honda v. Commissioner of Central Excise, Service Tax Customs, Bangalore [2018 (9) GSTL 412 (Tri.-Bang.)], in Arpanna Automotive Pvt Ltd v. Commissioner of Customs Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were considered and it was held that the facts and circumstances preclude presumption of fraud, collusion, willful mis-statement, suppression of facts or contravention with intent to evade payment of service tax. We find from the records that the appellant had discharged tax liability of ₹ 17,46,066/- and interest of ₹ 6,39,918/- on 14th March 2012 which precedes issue of show cause notice. In the light of section 73(4) of Finance Act, 1994, which is the sole ground for denying recourse to section 73(3) of Finance Act, 1994, it is clear that the appellant herein has discharged tax liability in the manner contemplated by section 73(3) of Finance Act, 1994, upon intimation by the jurisdictional central excise officers. Consequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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