2011 (2) TMI 632

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..... adhwa: After hearing both the sides, we find that the appellants have deposited entire amount of service tax of Rs.1,31,245/- along with interest of Rs.22,269/-. We accordingly, dispense with the condition of pre-deposit of penalties imposed under various sections of Finance Act and proceed to decide the appeal itself. 2. The demand stands raised and confirmed against the appellants on the alleg .....

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..... stitutions by the Automobile dealers would be covered under business auxiliary services. The said circular was taken note of by the Tribunal in the case of Maheshwari Bajaj vs. CCE, Rajkot - 2010 (19) STR 905 (Tri. Ahmd.) and the demand was held to be barred by limitation by observing as under :-     4. I agree with the learned advocate as is clear from the above circular, there wa .....

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..... ing the submissions made by both the sides, we find that as observed in the Board circular, there were doubts in the field as regards such activities being chargeable to service tax. If that be so, no malafide can be attributed to the appellants with intent to evade payment of duty. Mere non-approaching the department or non seeking of clarification, by itself cannot be made a ground for invocatio .....

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