2019 (6) TMI 201

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....t/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 30/2009(V-II) ST, dated 29.09.2009. None appeared on behalf of the appellant despite notice. Since the matter is in a narrow compass, we take up the appeal for disposal even in the absence of any representation. 2. Heard Ld. DR and perused the records. 3. On perusal of recor....

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.... in the impugned order on this point has given a detailed findings which we concur with and reproduce the relevant para. "I have carefully gone through the above submissions and considered the rival contentions. As per Section 65(9) of the Finance Act, 1994, "Authorised service station" means any service station, or centre authorised by any motor vehicle manufacturer, to carry out any (se....

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....on that the appellants are not eligible for the benefit of notification no. 6/2005-ST. Further, the appellants have discharged their tax liability both for the period prior to April 2005 and for the period April 2005 to September 2005 subsequently only. As pleaded by the appellants, may be the amount paid by the appellants is in pursuance of a demand for payment of service tax in respect of servic....