9911796707
TMI Blog2018 (11) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... ors & Financial Services [2011 (11) TMI 409 - CESTAT, NEW DELHI], it was observed that the issue was not clear from doubt and was interpreted by judicial forums in different ways. In such a situation extended period cannot be invoked for raising the demand. Inasmuch as in the present appeal the demand stand raised and confirmed by invoking longer period of limitation and by applying ratio of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of extended warranty, true value service, bank commission and insurance commission. Revenue by entertaining a view that the amount received by them on the said counts would be taxable under the category of Business Auxiliary Services in terms of clause (19) of Section 65 of the Finance Act, 1994, proposed to confirm the demand of duty against them. Accordingly a show cause notice dated 19/10/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no reason to impose any penalty under Section 77, when the penalty has already been imposed under Section 78. Accordingly, he set aside the penalties imposed under Section 77 of the Act. 3. Being aggrieved with the said order the assessee as also the Revenue has filed present two appeals, which are being disposed of by a common order as they arise out of the same impugned order of Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tands decided against the assessee by various decisions of the Tribunal and referred in the above reproduced para of Commissioner (Appeals) order. However, we find that the Tribunal in the case of Chambal Motors Pvt. Ltd. has held that there was confusion of law at the inception and the assessee deserves consideration under Section 80 of the Finance Act. Similarly in the case of City Motors Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
