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TMI Blog2016 (6) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... eived some amount not discharged tax liability - Held that:- the issue of discharge of service tax liability on the commission received from the financial institutions and the insurance companies by an automobile dealer is taxable is the law now settled by the larger bench in the case of Pagariya Auto Centre Vs CCE, Aurangabad [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)]. It is also found that the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 dated 26/05/2010 passed by the Commissioner of Central Excise (Appeals), Pune III. 2. Heard both the sides and perused the records. 3. Demand of service tax is for the period July 2003 to March 2007 is in respect of the alleged services rendered by the appellant in the category of Business Auxiliary Service and Business Support Service . It is the case of the Revenue that during the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter was finally settled by the larger bench in the case of Pagariya Auto Centre (supra). He would also submit that the EA-2000 audit was conducted for the period July 2001 to March 2006 and concluded on 09/08/2006. Despite such detailed audit, no point was raised by the audit party of taxability of the commission received by the appellant. He would submit since the show cause notice is dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of limitation, on perusal of the audit report annexed to page No. 21 of the appeal memorandum, we find that it was a EA-2000 audit conducted by the service tax cell of Pune Commissionerate and the audit party undertook the audit on 03/05/2007, 10th and 12th July 2006 and on August 9, 2006. The said audit report does not indicate that they had raised a query as to taxability of the commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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