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2017 (11) TMI 1398
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....lant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Brief facts are that the appellants are registered with the service tax department under the category of servicing of motor vehicle and also subsequently registered on 4.5.2012 under the category of Business Auxiliary Service. During the course of audit, it was found that they were receiving consideration from various banking /....
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....x on such amounts received was doubtful and the issue was settled by the Larger Bench of the Tribunal in the case of Pagariya Auto Center Vs. Commissioner of Central Excise, Aurangabad - 2014 (33) STR 506 (Tri. - LB). That the appellant under a bonafide belief did not discharge the service tax for the said period. That in spite of the decision of the Larger Bench, the department has issued the sho....