2018 (8) TMI 626

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....i, DR ORDER Per Anil Choudhary: The issue in this appeal is whether the appellant is liable to pay service tax on the parking charges collected by the appellant as "Authorized Service Station" during the period 2008-09 to 2011.12. 2. The brief facts are that during the course of Service Tax Audit of Books of Accounts of the appellant conducted by the Department, it came to notice that the ap....

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....fter, the show cause notice dated 21.10.2013 was issued proposing to demand service tax duty amounting to Rs. 49,914/- including cess under the head "Authorised Service Station" as service tax short paid, with interest and further penalty was proposed under Section 76 and 78 of the Act. 3. The show cause notice was adjudicated on contest confirming the demand as proposed along with interest. Furt....

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....vided by Authorized service station. 4. Being aggrieved, the appellant/assessee is before this Tribunal. 5. The ld. Counsel has urged that the show cause notice was issued for extended period. It is an admitted fact that the Revenue Audit found all the relevant information and receipts recorded in the books of accounts ordinarily maintained in the regular course of business. Further, the appella....