Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2015 (9) TMI 885

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Nair, Authorised Representative Per: H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. 105/2007(Ahd-III/CE/ID/Commr. Dated 26.10.2007. The issue involved in this appeal is regarding charging of service tax on the services provided by the automobile dealers for facilitating the customers for taking banking loans from the Banks/Non-banking Financial Institution....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llowing case laws in support of his arguments:- (i) M/s. Viraj Travel Agency Vs. CST, Ahmedabad 2013(02)LCX0015 (ii) Auto World Vs. Commissioner Of Central Excise, Allahabad 2010 (17) S.T.R. 47 (Tri. Del.) (iii) Brij Motors Pvt. Ltd. Vs. Commissioner of Central Excise, Kanpur 2012 (25) S.T.R 489 (Tri.-Del.) (iv) South City Motors Ltd. Vs. Commissioner of Service Tax, Delhi 2012 (25) S.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x. Accordingly, extended period of limitation cannot be applied in the present proceedings and no penalties under Sections 76, 77 and 78 of the Finance Act 1994 are imposable and are accordingly set aside. However the demand within the period limitations is required to be confirmed against the appellant along with interest. The benefit of cum-duty price is also required to be extended period to th....