2018 (11) TMI 1386

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....hakkarwar, Member (Technical) Shri Shiv Pratap Singh (Dy. Commr.) AR for Revenue Shri Vineet Kumar Singh (Advocate) for Assessee ORDER Per: Archana Wadhwa As per facts on record, the appellant is registered with the Service Tax Department for providing services under the category of servicing of motor vehicle and Renting of Immovable Property. They were receiving certain amounts fro....

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....issue on merits stands decided against them by various decisions of the Tribunal. Accordingly, he upheld the confirmation of demand of service tax. However, appreciating that the appellant has already deposited an amount of Rs. 18,81,782/-, he reduced the penalty under Section 78 of the Finance Act, to the balance amount of Rs. 19,99,217/-. He further observed that as the appellant was regularly f....

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....es are already covered by the decisions of Tribunal in the cases of Chambal Motors Pvt. Ltd. (2008), TIOL-1277, City Motors & Financial Services (2012), TIOL-578 another case reported in 2013 TIOL-1436 and EMPEE Motors Pvt. Ltd. vs. CCE, Chandigarh vide Final Order No.ST/412/2011 (PB) dated 28.08.2011 and many others. Therefore, the appellant has no case on merit at all." 5. As is seen from the....

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.... of the above decision, we hold that such extended period was not available to the Revenue and accordingly demand is required to be held as barred by limitation. We, accordingly set aside the demand alongwith setting aside of penalty on the ground of limitation and allow the assessee's appeal. However, if a part of the demand falls within the limitation period, the same shall be quantified by the ....