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TMI Blog2015 (9) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue of livability of services provided by automobile dealers to the Banking/Non-banking Finance Institutions and quantum of consideration of the services provided was disputable and there was confusion about taxability of the service and its valuation. Once, there was a dispute in the taxability and valuation of the services, then, it cannot be held that there was any malafied intentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. A/10311 / 2015 - Dated:- 10-4-2015 - MR. H.K. THAKUR, J. For The Appellant : Shri M.A. Patel Consultant For The Respondent : Shri J. Nair, Authorised Representative Per: H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. 105/2007(Ahd-III/CE/ID/Commr. Dated 26.10.2007. The issue involved in this appeal is regarding charging of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 78 of the Finance Act 1988 are leviable. He also argued that the benefit of cum-duty price should also be extended to the appellant. He relied upon the following case laws in support of his arguments:- (i) M/s. Viraj Travel Agency Vs. CST, Ahmedabad 2013(02)LCX0015 (ii) Auto World Vs. Commissioner Of Central Excise, Allahabad 2010 (17) S.T.R. 47 (Tri. Del.) (iii) Brij Motors Pvt. Ltd. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxability and valuation of the services, then, it cannot be held that there was any malafied intention on the part of the appellant to evade payment of tax. Accordingly, extended period of limitation cannot be applied in the present proceedings and no penalties under Sections 76, 77 and 78 of the Finance Act 1994 are imposable and are accordingly set aside. However the demand within the period l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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