9911796707
TMI Blog2018 (8) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... ukla (AR) ORDER Per : Ramesh Nair The appellant is authorized dealer of Hyundai Car, they are also providing service of business auxiliary in connection with sale of loan product of ICICI Bank for which they are getting commission from the bank. They are also providing service to HDFC Chubb an insurance company for sale of General Insurance Policy to the buyers of the cars, for these services t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded period i.e. for the period July 2003 to March 2005, the SCN was issued on 24.09.2008 which is time barred. He submits that on the issue of taxability on the commission received from the banks for sale of their product, there were conflicting judgments and subsequently the matter referred to Larger Bench in the case of M/s Pagariya Auto Center Vs. CCE, Aurangabad 2014 (33) STR 506 (Tri.LB). Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urance Auxiliary Services. 3. Sh. S K. Shukla Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that as regard the commission received from bank for sale of the loan product, the issue has been decided by the Larger Bench in the case of Pagariya Auto Center (Supra), therefore, the demand was rightly made by the Lower Authority. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence, the service is taxable. However, on the submission made by Ld. CA on limitation this Tribunal has time and again taken a view that the issue was not free from doubt as there were conflicting views of the different benches of this Tribunal and finally the matter was settled by Larger Bench of this Tribunal in the case of Pagariya Auto Center (Supra) there is no malafide intention establish ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
