2017 (10) TMI 748

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....appellant Shri Ahibaran, Addl. Commissioner (AR) for the respondent ORDER Per: C J Mathew M/s Kolhapur Auto Works is in appeal before us against order-in-appeal no.P-II/RKS/143/2012 dated 2nd May 2012 of Commissioner of Central Excise (Appeals), Pune - II which uphold confirmation of demand of service tax of Rs. 12,08,419/-, with interest thereon, and penalties under section 77 and 78 ....

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.... of the service and are subject to levy under the Value Added Tax Act (VAT) of the State Government; consequently, according to them, the provisions of the central levy would not apply on such receipts; it is also the contention of the appellant that the service tax on 'renting of immovable property in relation to the enclosed space as well as open car parking having been discharged, along with in....

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....n which Finance Bill, 2012 receives assent. 6. It is seen from the orders of the lower authorities that the claim of the appellant for exclusion of the charges for asset usage was not found acceptable through a contrived interpretation of 'any other service...... in relation to such renting for use in the course or furtherance of business or commerce to cover' any activity remotely related to t....