2015 (1) TMI 858

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..... service tax - period up to 30.4.2006 - Extended period of limitation - appellant engaged in the business of reconditioning engines and parts thereof and repairs of other parts of vehicles of all brands - appellant contended that they were in bona fide believed that they had no tax liability in respect of the activities in question and hence did not include the relevant particulars in their returns .....

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..... m which it is dismounted. Therefore, if any service centre or maintenance centre or workshop does maintenance or repairs to any part of the motor vehicle, it is also entitled to get the benefit of exclusion, as provided under Section 65(64) of the Finance Act, 1994. - Special Leave to Appeal (C)......CC No(s). 20647/2014 - - - Dated:- 15-12-2014 - MR. H L DATTU, CJI, MR. A.K. SIKRI AND MR. R.K. .....

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