2014 (10) TMI 688

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....ondent : Shri G P Thomas (AR) JUDGEMENT Per : Mr. H K Thakur; This appeal has been filed by the appellant against OIA No. RJT-EXCUS-000-APP dtd 13/3/2014. Shri P M Dave (Adv.) appearing on behalf of the appellant argued that this is the second round of litigation as in the earlier proceedings demands were confirmed against the appellant as proprietor of M/s Bombay Garage (Rajkot) Pvt. Ltd....

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....t) Pvt Ltd and is only earning a salary of Rs. 25000/- per month and is not liable to pay any service tax confirmed against her. It was argued by him that M/s Bombay Garage (Rajkot) Pvt Ltd is a separate legal entity and the present appellant has only entered into the agreement with BPCL as being the Director of Bombay Garage (Rajkot) Pvt. Ltd. That the appellant has only signed the agreement as a....

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....se notice. Even Para 11 of the show cause notice dated 20/9/2013 calls upon Bombay Garage (Rajkot) Pvt. Ltd to show cause why the demand should not be confirmed against them and as to why penalties under various provisions of the Finance Act 1994 should not be imposed upon M/s Bombnay Garage (Rajkot) Pvt Ltd. Nowhere in the Show Cause Notice Bhavna Jayantibhai Desai (the present appellant) has bee....

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....ich is confirmed in her statement dated 12/9/2012 stating that she is receiving a salary of Rs. 25000/- per month for rendering services and is not required to pay any service tax. As the issue involved in the present proceedings lies in a narrow compass, therefore, after allowing the stay application, appeal is taken-up for disposal. 4. In view of the facts available on records it is observed ....