2018 (9) TMI 657

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....i Amit Kumar Mishra, Deputy Commissioner (AR) for the Respondent ORDER Per: Ramesh Nair The appellant is an authorized dealer of M/s. Hero Honda Limited and they are providing table space to the banks and financial institutions for sell of their loan products for which the appellant is getting incentive. The case of the department is that since this commission received from the banks and ....

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.... Service and therefore, the demand raised under the head 'Business Auxiliary Service' is not sustainable. He further submits that since their services falls under Business Support Service, they have discharged the service tax liability for the period from 01.04.2006 to 31.03.2008 during which the Business Support Service was taxable. He fairly concedes that the appellant is not disputing the servi....

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.... sustainable. In support, he placed reliance on the following judgments:- (a) Tribhuvan Motors Limited vs. CST - 2010 (17) STR 281 (Tri. Bang) (b) Ved Automotives vs. CCE - 2016 (44) STR 144 (Tri. All.) (c) City Honda vs. CCE - 2018 (9) GSTL 412 (Tri. Bang.) (d) CCE vs. Gujarat Narmada Fertilizers Company Limited - 2012 (285) ELT 336 (Guj.) (e) Maheshwari Bajaj vs. CCE, Rajkot - 201....

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....nt along with interest, the same is upheld. As regards the demand for the period 01.07.2003 to 31.03.2006, which falls under the extended period of limitation, we agree with the ld. Consultant that the issue was not free from doubts as there were conflicting decisions and the issue was finally decided by the Larger Bench of the Tribunal in the case of Pagariya Auto Center (supra). Accordingly, we ....