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TMI Blog2019 (9) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances, the extended period of limitation is not invokable. As the same view was taken by the Tribunal in the case of South City Motors Ltd [ 2011 (11) TMI 408 - CESTAT, NEW DELHI ] , therefore, the show cause notice issued by the appellant is barred by limitation, hence, impugned demands are not sustainable as appeal succeeds on limitation. Appeal allowed - decided in favor of appellant. - ST/1376/2010 - A/60800 / 2019 - Dated:- 5-9-2019 - Mr. Ashok Jindal, Member (Judicial) And Mr. C L Mahar, Member (Technical) For the Appellant : Shri Naveen Bindal, Advocate For the Respondent : Shri Tarun Kumar, Authorised Representative ORDER PER : MR. ASHOK JINDAL The appellant is in appeal against the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but rate of interest was lower down by the HDFC Bank on account of commission paid to the appellant. Therefore, the appellant paid service tax on the commission received from HDFC Bank. It is his submission that whether the appellant was liable to pay service tax on gross amount or net amount has been explained by the CBEC Circular No. 87/05/2006-ST dated 06.011.2006, therefore, the issue whether the appellant was required to pay service tax on net amount or on gross amount was not clear. In that circumstances, the extended period of limitation is not invokable and in the case in hand, the extended period of limitation has been invoked. Therefore, the demand of service tax is not sustainable against the appellant, as same is barred by limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under taxable service , namely, the Business auxiliary service . The tax is payable on the gross commission received by the automobile dealer. In some cases, the dealers share part of their commission with their customers to attract them. However, this is an independent transaction between the automobile dealer and the purchaser of the vehicle, and does not involve the service rendered by the automobile dealer to the finance company. Therefore, the tax payable by the dealer would be on the gross amount received from the financial company and not on the balance amount, i.e., after excluding the amount that he passes on to the customer. On going through the circular, we find that on 06.11.2006, revenue has explained that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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