2025 (10) TMI 396

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....rned Commissioner has confirmed the demand of Education Cess and Secondary & Higher Education Cess of Rs.1,41,98,371/- under Section 73 of the Finance Act along with interest under Section 75; penalty of Rs.8,83,481/- under Section 76 of the Act and penalty of Rs.10,000/- under Section 77 of the Act were also imposed. 2. Briefly stated facts of the present case are that the appellant is engaged in manufacturing of engine and transmission parts of twowheeler and four-wheeler motor vehicles. During the audit of the records of the appellant by the Accountant General, Haryana for the period 2005-06 to 2007-08, it was observed that the appellant had been receiving 'Consulting Engineering Services' from foreign service provider viz. M/s Suzuki....

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....eriod as well as by the lower authorities for the subsequent period. In this regard, she provides the period-wise details of the orders in favour of the appellant, which are as under: Period Order Passed by October 2005 to September 2010 Maruti Suzuki India Ltd vs. CCE & CGST, Gurugram - 2025 (1) TMI 78 CESTAT Chandigarh CESTAT Chandigarh October 2010 to September 2011 Order-in-Appeal No. 65/ST/APPEAL-II/MK/GGM/2017 dated 31.03.2017 Appellate Authority 2014-15 Order-in-Original No. 08/ST/COMMR/VMJ/RTK/2017-18 dated 29.12.2017 Adjudicating Authority 2015-16 Order-in-Original No. 03/VKR/SUPDT/R-I/N-I/CGSR /GGM/2020-21 dated 23.03.2021 Adjudicating Authority She further submits that present proce....

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....ative for the Revenue reiterates the findings of the impugned order. 6. After considering the submissions made by both the parties and perusal of the material on record as well as decisions relied upon by the appellant, we find that the issue involved in the present case is no longer res integra and has been settled in favour of the appellant in their own case by this Tribunal vide Final Order No. 60667/2024 dated 13.12.2024 in Service Tax Appeal No. 58092 of 2013 [citation: 2025 (1) TMI 78 CESTAT Chandigarh], wherein this Tribunal has held as under: "6. We have considered the submissions made by both the parties and perused the material on record. We find that in the Appellant's own case for the subsequent period pertaining to ....