2019 (7) TMI 828

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.... 1. The appellant is an auto mobile dealer and also a service station for providing repair and maintenance services of the auto mobiles. They also provide services like (business auxiliary service) BAS/BSS. The appellant is registered with Service Tax department and maintains books of accounts and registers as required, also regularly files ST-3 Returns. For the period under dispute October, 2010....

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....onate amount towards exempt services and further disallowed CENVAT credit of Rs. 77,325/- for receipt of security service, consultant advice totaling Rs. 7,60,14/-. However, he confirmed the proportionate penalty of equal amount under Rule 15 (3) of CCR. 2. Being aggrieved appellant is before this Tribunal. It is stated that as per the show cause notice it is admitted fact that appellant have mai....

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....y and non-application of extended period of limitation. 3. The Ld. AR relied on the impugned order. Having considered the rival contentions I find that, from the facts alleged in the show cause notice, there is no contumacious conduct on the part of the appellant nor there is any act of suppression of any information from Revenue. Whatever laps has occurred, is due to lack of interpretational ski....