2017 (1) TMI 498

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.... for the respondent Order M/s Omkar Vehicles Pvt Ltd is an 'authorised dealer' for Mahindra Navistar Automotives Ltd and, in addition to selling them services trucks. Commercial vehicles were exempt from tax in the category of 'motor vehicle servicing and repairs' till the introduction of 'negative list' on 1^st July 2012. Despite the tax leviability from that date duty liability was not dis....

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....der other categories of service. In addition to interest on unpaid tax, penalties under section 77 and 78 of Finance Act, 1994 were imposed. Appellant challenges the impugned order. 3. Heard Learned Counsel for appellant and Learned Authorized Representative. Appellant claims to have been eligible for exemption under notification no. 33/2012-ST dated 30^th June 2012 and attributes non-payment o....