2018 (8) TMI 1467

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....ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 11.01.2018 passed by the Commissioner (Appeals) whereby the Commissioner (A) has confirmed the Order-in-Original and rejected the appeal. 2. Briefly, the facts of the present case are that the appellant is a dealer in two wheelers automobiles and also runs a service station for servicing of the two whee....

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....confirmed by the Lower Authority vide the OIO No.MYS-EXCUS-000-DUVN-AC-RG-024-2016-17 dated 27.12.2016. The lower authority (a) confirmed the entire demand of Service Tax of Rs. 1,91,324/- (b) Confirmed interest thereon under Section 75; (c) imposed a penalty of Rs. 1,91,324/- on them under Section 78. The appellant has paid the Service Tax of Rs. 1,91,327/-, interest of Rs. 25,517 and 25% of the ....

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....es attracted the levy of Service Tax under the category of 'Business Auxiliary Service' as per Board's Circular No. 87/05/2006-ST dated 06.11.2006. He further submitted that the appellants had neither charged the Service Tax nor collected from their customers i.e. finance companies and still deposited the entire Service Tax along with interest. He further submitted that the appellants have also pa....

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....liance on the judgment of Hon'ble High Court of Karnataka rendered in the case of Commissioner of Service Tax, Bangalore Vs. Motor World [2012 (27) STR 225 (Kar.)] wherein it was held that penalty is not imposable under Section 80 of the Act even if the non-payment of Service Tax was on account of suppression of facts and tax itself is demanded for the extended period of limitation. 5. On the o....