2019 (10) TMI 689

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER PER S.K. MOHANTY Briefly stated, the facts of the case are that the appellant herein, is engaged the business of sale of light motor vehicles / spares and also undertakes service/repair of light motor vehicles of TOYOTA brand at its authorized service station. The appellant is registered with the service tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the adjudication order dt. 30.04.2012, wherein the service tax demand amounting to Rs. 3,30,969/- along with interest was confirmed and equal amount of penalty was imposed on the appellant. On appeal against the adjudication order, the Ld. Commissioner of Customs, Central Excise & Service Tax (Appeals), Coimbatore, vide the impugned order dt.20.02.2013, has upheld the adjudication order and reject .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... acturer cannot be subjected to levy of service tax under the provisions of Section 67 of the Finance Act, 1994. The order was passed by the Tribunal by placing reliance on the judgement of Hon'ble Supreme Court delivered in the case of Union of India Vs Intercontinental Consultants and Technocrafts Pvt. Ltd. - 2018 (10) G.S.T.L 401 (SC). In view of the fact that on the identical facts, for the pre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X