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2018 (7) TMI 29 - CESTAT NEW DELHIBusiness Auxiliary Services - Consideration received towards promotion and marketing of the vehicles manufactured by MUL, which was accounted by the appellant in their books of accounts as ‘miscellaneous income’ - principal to principal relationship - whether the consideration received would be liable to be taxed under the head Business Auxiliary Services? - Held that:- The discounts/incentives received by the appellant from MUL cannot be made liable for payment of Service Tax under BAS, since the appellant is purchasing the cars from MUL on principal to principal basis and subsequently, reselling the same. Demand of Service Tax under various receipts recorded under miscellaneous income - loading/unloading charges - Pollution Check-up charges - penalty-cum processing charges etc. - commission amounts received from ICICI - Held that:- It is obvious that these amounts have been received not towards provision of any service on behalf of MUL or anybody else. Consequently, there is no justification for levying Service Tax under BAS - In miscellaneous income, commission amounts received from ICICI have also been included. This commission has been received for provision of furniture to ICICI for facilitation of accommodating representatives in the premises of the appellant for selling insurance policies for cars. Such an activity cannot be considered under BAS - demand set aside. GTA Service - appellant has paid the freight expenses in connection with transportation of Cars to their customers - liability of service tax - Held that:- Appellant have not issued any consignment notes which are necessary to identify the appellant as a goods transport agency - in the absence of consignment notes, the activity of the appellant cannot be classified under GTA service - demand set aside. Appeal allowed - decided in favor of appellant.
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