2015 (9) TMI 885

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....r: 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. 2. Shri M A Patel Consultant, appearin....

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....ts:- (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.T.R. 483 (Tri.-Del.) 3. Shri J. Nair (AR) appearin....

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.... 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 the appellant, in view of the order passed by this Bench ....