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TMI Blog2018 (9) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... as also clarified by the board Circular No. 87/5/2006 dated 06.11.2006. In these circumstances, the entertaining bonafied belief by the appellant appears to be reasonable - the malafide intention cannot be attributed to the appellant. The impugned order is set aside only on ground of limitation - appeal allowed. - Appeal No.ST/483/2010-DB - A/11715/2018 - Dated:- 30-7-2018 - MR. RAMESH NAIR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with the adjudicating authority upheld the demand, therefore the appellant in before us. 2. Shri. Amal Dave Ld. Counsel appearing on behalf of the appellant submits that the demand is time barred as SCN was issued invoking extended period. He submits that the issue involved was not free from doubt. On the issue, there were conflicting judgments by this Tribunal. The matter was referred to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with furniture for facilitating accommodation of representatives of financial institutions in the premises of an automobile dealer and consideration is received for that singular activity, such consideration may perhaps constitute a rent for the provision of space and associated amenities. Such restricted relationship/transaction may not amount to BAS. If on the other hand, the transactional do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pharma Pvt. Ltd, 2009 (248) ELT 687 (Tri.-Ahmed) CCE., Jaipur-l, Vs. Vishal Traders, 2010 (19) STR Tri.-Del.) 4. Shri. S.N.Gohil Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the appellant is registered service provider under authorised service station. Therefore, they were aware of the Service Tax Regula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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