{"id":214659,"date":"2007-08-17T00:00:00","date_gmt":"2007-08-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cross-road-auto-pvt-ltd-vs-commissioner-of-c-ex-on-17-august-2007"},"modified":"2017-12-26T22:08:34","modified_gmt":"2017-12-26T16:38:34","slug":"cross-road-auto-pvt-ltd-vs-commissioner-of-c-ex-on-17-august-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cross-road-auto-pvt-ltd-vs-commissioner-of-c-ex-on-17-august-2007","title":{"rendered":"Cross Road Auto Pvt. Ltd. vs Commissioner Of C. Ex. on 17 August, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Cross Road Auto Pvt. Ltd. vs Commissioner Of C. Ex. on 17 August, 2007<\/div>\n<div class=\"doc_bench\">Bench: S Kang, Vice-, N T C.N.B.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> S.S. Kang, Vice-President<\/p>\n<p>1. The applicants have filed applications for waiver of pre-deposit of service tax of Rs. 1,95,057\/- and penalties. The applicants have already deposited an amount of Rs. 34,485\/-. The revenue is of the view that applicants are liable to pay service tax in respect of business auxiliary service. The contention of appellant is that whatever the commission they are receiving from the bank, some part of the same is being passed on to the customers. Therefore, they are liable to pay service tax on amount retained by them. The applicants now raised the issue that they are entitled for the benefit of Notification.\n<\/p>\n<p>We find that the claim of the applicant regarding benefit of notification was not raised before the lower authority. The only issue raised before the lower authority was that they were only liable to pay service tax on the amount of commission which they actually retained and whatever passed on to their customers, is not liable for service tax. In view of this, prima facie, it is not a case for waiver of pre-deposit of service tax.\n<\/p>\n<p>2. Keeping in view the facts of the case, the appellants are directed to pay Rs. 1,50,000\/- in addition to the amount already deposited, within a period of six weeks. On deposit of the amount, pre-deposit of the remaining amount of service tax and penalties are waived. To report compliance on 8th October, 2007.\n<\/p>\n<p>(Order dictated in the open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Cross Road Auto Pvt. Ltd. vs Commissioner Of C. Ex. on 17 August, 2007 Bench: S Kang, Vice-, N T C.N.B. ORDER S.S. Kang, Vice-President 1. The applicants have filed applications for waiver of pre-deposit of service tax of Rs. 1,95,057\/- and penalties. The applicants have already deposited [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-214659","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cross Road Auto Pvt. Ltd. vs Commissioner Of C. 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