https://www.taxtmi.com/caselaws?id=264217 The appellant's appeal regarding the charging of service tax on services provided by automobile dealers to assist customers in obtaining banking loans was allowed. The extended period of limitations and penalties under Sections 76, 77, and 78 of the Finance Act 1994 were deemed inapplicable. However, the demand falling within the limitation period was confirmed against the appellant, along with interest. The benefit of cum-duty price was granted, and the case was remanded to the Adjudicating Authority for quantification of the demand, with the appellant given an opportunity for a personal hearing. en-us Fri, 10 Apr 2015 00:00:00 +0530 Sat, 19 Sep 2015 06:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264217 The appellant's appeal regarding the charging of service tax on services provided by automobile dealers to assist customers in obtaining banking loans was allowed. The extended period of limitations and penalties under Sections 76, 77, and 78 of the Finance Act 1994 were deemed inapplicable. However, the demand falling within the limitation period was confirmed against the appellant, along with interest. The benefit of cum-duty price was granted, and the case was remanded to the Adjudicating Authority for quantification of the demand, with the appellant given an opportunity for a personal hearing. Case-Laws Service Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264217