2012 (8) TMI 21

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..... mpany to the services rendered – Held that:- activities rendered by the appellant could not have been taxed under the category of 'Business Auxiliary Services'. Provisions of Section 80 of the Finance Act invoked. Penalties imposed on the appellant under Sections 76, 77 and 78 of the Act set aside. - ST/659/2010 - A/2193/WZB/AHD/2011 - Dated:- 30-11-2011 - M V Ravindran, P Babu, JJ. For App .....

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..... of the vehicles, coating/colour, incentive/labour etc. It is his submission that the issue is now squarely covered by the decision of this Tribunal in the case of Kamal Auto Ind. Vs. CCE, Jaipur, CCE, Belgaum Vs. Chadha Auto Agencies and Silicon Honda Vs. CCE, Bangalore - 2007 (7) STR 475 (Tri-Bang). It is his submission that the appeal may be allowed in the light of the above cited judgments. .....

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..... incorrect position of law. Hence we uphold the amount of Service Tax confirmed and interest thereon on the appellant. 6. As regards the imposition of penalty, we find that the various decisions of the Tribunal has held that services provided by the appellant as regards the insurance of vehicle, loan from the Bank etc. and receiving the amount from the Bank and Insurance company to the services .....

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