9911796707
TMI Blog2019 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 30/2009(V-II) ST, dated 29.09.2009. None appeared on behalf of the appellant despite notice. Since the matter is in a narrow compass, we take up the appeal for disposal even in the absence of any representation. 2. Heard Ld. DR and perused the records. 3. On perusal of records, it transpires that the issue is rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven a detailed findings which we concur with and reproduce the relevant para. "I have carefully gone through the above submissions and considered the rival contentions. As per Section 65(9) of the Finance Act, 1994, "Authorised service station" means any service station, or centre authorised by any motor vehicle manufacturer, to carry out any (service, repair, reconditioning or restoration) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of notification no. 6/2005-ST. Further, the appellants have discharged their tax liability both for the period prior to April 2005 and for the period April 2005 to September 2005 subsequently only. As pleaded by the appellants, may be the amount paid by the appellants is in pursuance of a demand for payment of service tax in respect of service rendered by "authorized service station". As c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke of law is not correct. Hence, the case laws cited are not applicable to the facts of the impugned case. Thus, the refund needs rejection both on merits and on limitation clause."
6. In our view, the above findings are correct and legal and does not require any interference.
7. In view of the foregoing, the appeal stands rejected.
(Dictated and pronounced in open Court on 05.02.2019) X X X X Extracts X X X X X X X X Extracts X X X X
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