2018 (11) TMI 1386

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....ri 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 from M/s Maruti Udyog Ltd. on account of e....

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....em 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 filing ST-3 returns there was no reason to....

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....unal 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 above, the issue stands decided against the ass....