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2018 (7) TMI 1384 - AT - Service TaxNon-payment of Service Tax - servicing of Maruti cars - appellant received certain commissions from various financial institutions for promoting their loan schemes for purchase of Maruti cars by the customers - whether taxable under the head Business Auxiliary Services or not? - Held that:- The demand on this ground is upheld in as much as the same is not contested. Any interest payable on such delayed payment of service tax is also upheld - penalty set aside by invoking section 80. Appellant receives certain amount by way of rebates/ discounts/ incentives in the price of the car - whether taxable under the head Business Auxiliary Services or not? - Held that:- The discounts/ incentives received by the appellant from the manufacturer of cars will not be liable for payment of service tax - reliance placed in the case of Toyota Lakozy Auto Pvt. Ltd. [2016 (12) TMI 541 - CESTAT MUMBAI] - demand set aside. Valuation - inclusion of consumable/ spare parts recovered from the customers in assessable value - Held that:- The appellant has been paying VAT on the spare parts/consumables sold to the customer while providing service - reliance placed in the case of Krishna Swaroop Agarwal [2014 (10) TMI 569 - CESTAT NEW DELHI] - demand set aside. CENVAT Credit - common input services used in taxable service as well as trading activity - Rule 6(3) of the CCR - Held that:- The entire amount of common input service on which cenvat credit has been availed has since been reversed by the appellant - there is no justification for the amount ordered to be paid under Rule 6(3) of the CCR - demand set aside. Appeal allowed in part.
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