2014 (6) TMI 168

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....the Respondent : Shri Amresh Jain, Authorized Representative (DR) ORDER Per. Justice G. Raghuram :- The appeal is preferred against the adjudication order dated 11/03/2013 passed by the Commissioner, Service Tax, Delhi - III. Total service tax demand of Rs. 9,62,86,771/-, interest under Section 75 and penalties under Section 77 and 78 of the Finance Act, 1994 were confirmed in respect of ....

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....e proprietary system and business concepts owned and developed by the petitioner from time to time. The petitioner also trains dealers and their employees/personnel in operationalising the True Value business model developed by the petitioner and receives a percentage of the gross profit earned on old Maruti vehicles which are purchased, repaired or refurbished, serviced and sold. 3. Extended p....

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....Rs. 6,07,70,758/-. 4. Learned DR contends that invocation of the extended period of limitation, by the first show cause notice dated 23/10/2009 is justified since the petitioner neither filed returns nor disclosed consideration/franchise fee received on rendition of the taxable service during the period in issue, namely 01/09/04 to 31/03/2009; and only a copy of one of the franchisee agreement ....

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....dentical issues pertaining to the same petitioner came to be considered at the stay stage in appeal No. ST/1138 of 2010, covering the period 01/07/2003 to August 2004. By the order dated 21/01/11 and for the reasons recorded therein, this Tribunal directed pre-deposit of Rs. 15,00,000/- in the context of a service tax demand of Rs. 46,40,618/- ; approximately amounting to 1/3 of the tax demand con....