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TMI Blog2012 (10) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 42/2010, dated 18-1-2010. 2. Heard both sides. 3. The relevant facts are that the appellant is a dealer of motor vehicles and runs an 'Authorized Service Station'. They undertake the servicing of vehicles during warranty period free of charge and after period of warranty they do servicing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal authority rejected the entire claim. On appeal, the Commissioner (Appeals) has allowed substantial part of the claim but rejected a sum of Rs. 6,71,296/- as barred by limitation. Hence the assessee is in appeal. 4. The learned Chartered Accountant appearing for the appellant submits that in respect of the activities of servicing of vehicles during warranty period, no service tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Mad.)] (v) KVR Construction v. Commissioner of Central Excise, Bangalore [2010-TIOL-68-HC-KAR-ST = 2010 (17) S.T.R. 6 (Kar.)] 5. The learned Addl. Commissioner (AR) submits that the claim has been preferred under Section 11B only and the activities undertaken by the appellant clearly come under the category of taxable service and merely because the tax was not paya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the case of Hind Agro Industries Ltd., there was a Notification dated 17-1-2001 and no Cess was payable and the appellant therein came to know the mistake on 17-5-2002 and thereafter, claimed refund of the Cess. The decision given in the said case in the Writ Petition, may not be applicable to a claim of service tax paid by the appellant on a taxable service. Similarly, the decision in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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