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TMI Blog2018 (8) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the amendment in the definition of 'Authorized Service Station' under Clause (zo) of sub-Section (105) of Section 65 of the Act. No case for invocation of extended period of limitation is made out - the demand for extended period - The demand of duty for the normal period after 1.5.2011 upheld - penalties set aside. Appeal allowed in part. - Appeal No. ST/52913/2015-CU(DB) - ST/A/5270 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Service and Business Auxiliary Services . It was found that the appellant have collected, during the period 2008-2009 to 2011-2012, from their customers, an amount of ₹ 5,09,300/- towards parking charges, on which service tax has not been paid. On inquiry, the appellant stated that these charges are collected from the vehicle owners, who do not collect their vehicles within the stipulate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) upheld the demand of duty along with penalty and directed the Department to compute the service tax liability of the appellant upto 30.04.2011 and to recover the same in view of the amendment in the definition of 'Authorized Service Station' under Clause (zo) of sub-Section (105 ) of Section 65 of the Act. The ld. Commissioner (Appeals) held that in his view car parking can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erated the finding of the impugned order. 7. Having considered the rival contentions, we are satisfied that no case for invocation of extended period of limitation is made out. Accordingly, we set aside the demand for extended period. However, we upheld the demand of duty for the normal period after 1.5.2011. 8. Thus, the appeal is allowed in part, as indicated above. The penalties imposed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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