2008 (4) TMI 150

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M(BR) dt. 11.4.2008 certified on 12.6.2008 in Appeal No. ST/32/2008-SM(BR)) Shri Atul Gupta, Co. Secretary for Appellants. Shri B.S. Suhag, DR for Respondent. [Order per P. K. Das, Member (Judicial)] - The Appellant filed this appeal against the imposition of penalty under Sections 76 and 78 of the Finance Act, 1994. The relevant facts of the case, in brief, are that the Appellant is rend....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was a confusion regarding leviability, which was settled by the Board Circular dated 6.11.2006 and thereafter the Appellant paid the tax before issue of the show cause notice. He submits that the Appellant acted in a bona fide manner and, therefore, the Section 80 of the Act is required to be invoked. He relied upon the decision of the Tribunal in the case of Vipul Motors (P) Ltd. Vs. CCE, Jaipur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ile dealers from Banks/Non Banking Financial Companies (NBFC) for introducing the customers seeking finances/loans to such banks/NBFCs is to be subjected to service tax? The Board clarified, in such cases, that the tax is payable on the commission received by the Automobile dealers. The Commissioner observed that the Appellant was registered under Service Tax on 14.8.2001 as Authorised Service Sta....