2016 (6) TMI 162

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....vocate For the Respondent : Shri B. Kumar Iyer, Superintendent (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. P-III/VM/110/10 dated 26/05/2010 passed by the Commissioner of Central Excise (Appeals), Pune  III. 2. Heard both the sides and perused the records. 3. Demand of service tax is for the period July 2003 to March 2007 is in respect o....

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....r attention to the fact that the appellant had bona fide belief that the tax liability does not arise on the amount of commission received as it was held in various cases and the matter was finally settled by the larger bench in the case of Pagariya Auto Centre (supra). He would also submit that the EA-2000 audit was conducted for the period July 2001 to March 2006 and concluded on 09/08/2006. Des....

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....ommission received from the financial institutions and the insurance companies by an automobile dealer is taxable is the law now settled by the larger bench. As regards the question of limitation, on perusal of the audit report annexed to page No. 21 of the appeal memorandum, we find that it was a EA-2000 audit conducted by the service tax cell of Pune Commissionerate and the audit party undertook....