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TMI Blog2019 (3) TMI 1639X X X X Extracts X X X X X X X X Extracts X X X X ..... PAGARIYA AUTO CENTER VERSUS CCE, AURANGABAD [ 2014 (2) TMI 98 - CESTAT NEW DELHI (LB)] , which decided the issue that amount received as commission from the bank of financial institution for the sale of the loan is liable for service tax - demand sustained for normal period. Extended period of limitation - HELD THAT:- The Hon ble Gujarat High Court in the case of COMMISSIONER OF C. EX., CUS. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the customer of the vehicle sold by the appellant. 2. Sh. S. Bissa Ld. Counsel appearing on behalf of the appellant submits that he consede the merit in terms of LB judgment in case of Pagariya Auto Center Vs. CCE, Aurangabad 2014 (33) STR 506 (T-LB). However, he submits that on limitation, demand for the extended period should not have been confirmed. He submits that the issue was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. A/12180-12181/2018 dated 18.10.2018 4. Heard both the sides and perused the records. We find that as regard merit of the case, as conceded by the Ld. Counsel demand for the normal period is sustained. As regard limitation, we find that the issue was not free from doubt as the same was finally decided by Larger Bench in case of Pagariya Auto Center (Supra). The Hon ble Gujarat Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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