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The CESTAT held that the appellant's services do not qualify as those rendered by an authorised service station under Section 65(105)(zo) read with Section 69(9) of the Finance Act, 1994; hence, the demand of service tax on that ground is unsustainable. The Tribunal further found the demand under the Reverse Charge Mechanism (RCM) for the period April 2005 to March 2008 to be time-barred, as the show-cause notice was issued beyond the prescribed limitation period. Additionally, since the appellant had discharged the service tax liability under RCM and was entitled to claim CENVAT credit, the penalty and extended period invocation were unjustified. In light of the revenue-neutral position and precedent, the Tribunal set aside the impugned order, quashing the confirmed demand and penalty, thereby allowing the appeal.
The CESTAT held that the appellant's services do not qualify as those rendered by an authorised service station under Section 65(105)(zo) read with Section 69(9) of the Finance Act, 1994; hence, the demand of service tax on that ground is unsustainable. The Tribunal further found the demand under the Reverse Charge Mechanism (RCM) for the period April 2005 to March 2008 to be time-barred, as the show-cause notice was issued beyond the prescribed limitation period. Additionally, since the appellant had discharged the service tax liability under RCM and was entitled to claim CENVAT credit, the penalty and extended period invocation were unjustified. In light of the revenue-neutral position and precedent, the Tribunal set aside the impugned order, quashing the confirmed demand and penalty, thereby allowing the appeal.
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