2018 (9) TMI 1731

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.... 1. This Appeal under Section 83 of the Finance Act, 1994 ("the Act") read with Section 35G of the Central Excise Act, 1944 challenges the order dated 5th April 2016 passed by Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). 2. Ms. Cardozo, the learned Counsel for the Revenue states that the challenge in the present Appeal to the impugned order dated 5th April 2016 i....

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....to the purchaser of vehicles/cars. On 19th November 2005, the Respondent being of the view that the Commission earned on the above activity is on account of services rendered by them under the head "business auxiliary service", paid the service tax of Rs. 21.10 Lakhs by cash and debit to the said Cenvat account (in the aggregate) to the Revenue. 5. Thereafter, the Revenue issued a Show Cause cum ....

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....x was payable on the services rendered. This was after placing reliance upon the various decisions including the decision of this Court in Indian National Shipowners' Association 2009 (14) STR 289 (Bom) and other decisions of the Tribunal. Therefore, in the above facts, the penalty imposed under Sections 76 and 78 of the Act was also deleted. 7. Being aggrieved, the Revenue appealed to the Tr....

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....these services as rendered by the Respondent are classifiable under business auxiliary service. In fact, the decision in South City Motors Ltd. (supra) had also held that in view of contrary decisions, no malafide or element of suppression, mis statements, etc. could be said to arise. Therefore, the impugned order holds that no penalty is in these facts is imposable.   8. Ms. Cardozo, the le....