2015 (9) TMI 1575

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..... es, which was covered under Maintenance and Repair Service - time limitation - penalty - Held that: - In the case of PLA Tyre Works [2007 (8) TMI 91 - CESTAT, CHENNAI], CESTAT clearly held that the impugned service is covered under maintenance and repair service - Bona fide belief is not a hallucinatory belief but a belief of a reasonable person operating in an appropriate environment. Thus, there .....

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..... which was covered under Maintenance and Repair Service, but it did not pay any service tax thereon and indulged, inter alia, in wilful misstatement and suppression of facts to evade service tax. 2. Ld. advocate for the appellant contended that the tyre forms part of the motor vehicles and maintenance and repair of vehicle is excluded from the purview of maintenance and repair service and the .....

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..... nd repair service. Indeed, the contention of the appellant that it did not pay service tax because it considered itself as providing service of maintenance and repair of motor vehicles is a thought which no reasonable person operating in an appropriate environment would entertain. Bona fide belief is not a hallucinatory belief but a belief of a reasonable person operating in an appropriate environ .....

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