2008 (5) TMI 124

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..... - assessee is already covered under the category of “Authorised Service Station Services”. They have been filing returns also - matter can be looked into in final stage - stay application is allowed - There shall be no recovery even after expiry of 180 days - ST/40/2008 - 408/2008 - Dated:- 9-5-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) S/Shri KS. Naveen Kumar a .....

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..... ry of "Business Auxiliary Services" and evaded Service tax. The appellants have taken the plea of time bar, as they were already covered by the activities pertaining to "Authorized Service Station Services" and were filing monthly returns with the department. 2. The learned Counsel submits that there was no intention to evade duty. They had entered into an agreement with Centurion Bank, Ing Vy .....

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..... e duty. He submits that their activity does not come within the ambit of "Business Auxiliary Services". 5. We have carefully considered the submissions and we notice that the assessee is already covered under the category of "Authorised Service Station Services". They have been filing returns also. There has to be a specific finding with regard to intention to evade duty and all the ingredient .....

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