2014 (8) TMI 302

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.... Shri R S Indani, Adv. PER : Ashok Jindal Revenue is in appeal against the impugned order wherein the demands have been dropped against the respondent holding that the same is time barred. The respondent also filed a Cross Objection to the appeal filed by the Revenue. 2. Brief facts of the case are that the respondent was dealing in sales and services of motor vehicles. They have provided....

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....mmissioner (Appeals) held that the extended period of limitation is not invokable in this matter as the issue was going on with the department since 2004 as to whether the activity is liable to pay service tax or not. Aggrieved by the said order, the Revenue is before me. 3. Heard both sides. 4. The learned A.R. appearing for the Revenue submits that in this case the respondent has suppresse....

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....to the finance institutions with a commission falls under the category of Business Auxiliary Service or not was traveled upto this Tribunal. IN the circumstances, the learned Commissioner (Appeals) has rightly held that the extended period of limitation is not invokable. Therefore, the impugned order is to be upheld. 6. Considered the submissions made by both the sides. 7. In this case it is....