2015 (8) TMI 1137

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....Kumar Singh, Adv. For the Respondent : Shri B B Sharma, AR ORDER Per: G Raghuram: Heard Shri Vineet Kumar Singh, Ld. Advocate for the appellants and the ld. A.R. for the respondent/Revenue. 2. These appeals are preferred against distinct adjudication orders dated 9.6.2009 and 1.7.2009 passed by the Deputy Commissioner, Central Excise, Division -I, Lucknow confirming distinct demands....

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....r (Appeals), Customs, Central Excise and Service Tax, Lucknow, by the impugned orders. 4. The issue whether the activities pursued or services provided by the dealers of motor vehicles in such circumstances fall within the ambit of BAS defined in Section 65(19) and enumerated to be a taxable service in Section 65(105)(zzb), was the subject matter of conflicting decisions. Some decisions ruled t....

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....is of the relevant transactional documents and only such scrutiny and analysis would ensure a rational classification of the transaction. The Tribunal pointed out that where mere space is provided along with furniture for facilitating accommodation of representatives of financial institutions in the premises of an automobile dealer and consideration is received for that singular activity, such con....

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....ot be characterised as arising with a view to suppression of material facts or failure to remit tax with an intent to evade the same, inviting application of the extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994. 7. The period in issue in the present appeals is July 2003 to November 2005. Show cause notice was issued on 31.1.2006. Only part of the period ....