2017 (11) TMI 1398

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..... or not, the issue had traveled upto the Larger Bench taking and the matter reached finality in the order dated 12.9.2013 of the Larger Bench - the department yet did not issue show cause notice proximate to that decision and within the period of limitation. The proceedings initiated invoking extended period is hit by limitation - appeal allowed - decided in favor of appellant. - ST/40132/2017 .....

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..... ice. A show cause notice was issued for the period October 2008 to March 2012 and after due process of law, the original authority confirmed the demand along with interest and imposed penalties. Being aggrieved, the appellant is now before the Tribunal. 2. On behalf of the appellant, ld. Counsel Shri M. Kannan strongly argued on the ground of limitation. He submitted that the appellant had t .....

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..... d not discharged the service tax liability during the disputed period and therefore the demand raised as well as penalty imposed are legal and proper. 4. Heard both sides. 5. In the decision of Pagariya Auto Center (supra), the Larger Bench has considered the issue whether the automobile dealers providing table space to financial institutions and collecting charges / commissions would co .....

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