2013 (10) TMI 1209

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..... hether the appellant which is an authorized service station for selling Hyundai cars is liable to pay service tax on the incentive amounts received by them from ICICI bank for utilizing their premises for lending activities. 2. In this case, initially a show-cause notice was issued invoking extended period for the demand which was dropped by the Assistant Commissioner in his order dt. 31/03/2009. .....

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..... could not have been invoked in this case on prima facie basis. However, in view of the fact that for the demand invoking larger period, the appellant has been required to deposit 25% of the demand, we consider it fair that the appellant should deposit service tax within the normal period with interest. Subject to fulfillment of this requirement within six weeks and report compliance on 22/08/2013, .....

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