2017 (1) TMI 498

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..... r Vehicles Pvt Ltd is an 'authorised dealer' for Mahindra Navistar Automotives Ltd and, in addition to selling them services trucks. Commercial vehicles were exempt from tax in the category of 'motor vehicle servicing and repairs' till the introduction of 'negative list' on 1st July 2012. Despite the tax leviability from that date duty liability was not discharged. Besides, tax on commission recei .....

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..... to interest on unpaid tax, penalties under section 77 and 78 of Finance Act, 1994 were imposed. Appellant challenges the impugned order. 3. Heard Learned Counsel for appellant and Learned Authorized Representative. Appellant claims to have been eligible for exemption under notification no. 33/2012-ST dated 30th June 2012 and attributes non-payment of tax to that exemption. The adjudicating Commi .....

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..... of customers. The motor vehicle department is assigned a statutory obligation to issue registrations; such statutory activities are not, even remotely, describable as service rendered which the appellant is required to promote or as service of the department procured for the customers. This aspect has not been examined by the adjudicating authority. 5. Consequently, the composition and quantum of .....

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