TMI Blog2011 (1) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand of about Rs.75.23 is also not, prima facie, sustainable - The claim of the learned advocate that the demand is barred by limitation also requires to be gone into at the time of final hearing - Decided against the assessee by way of direction to deposit Rs. 40,00,000 - 1094 of 2010 - ST/72/2011 - Dated:- 21-1-2011 - Archana Wadhwa, M Veeraiyan, JJ. For Appellant: Shri A R Madhav Rao, Adv. For Respondent: Shri Sheo Narayan Singh, Jt. CDR Per: M Veeraiyan: Heard both sides on the stay application. 2. The applicant is a dealer of vehicles manufactured by M/s. Toyota Kirloskar Ltd. They are appointed to undertake the work of after sale services of the all types of vehicles manufactured by the said manufacturers. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed in the case of CCE vs. Vahoo Color Lab, 2010 (18) STR 548 (P H). b) He submits that a demand of Rs.75.23 lakhs has been confirmed on the value of sales incentive given by the manufacturer to the applicants treating the said amount as business auxiliary services. The sale incentives have been given for exceeding the target and in fact it is the discount on the value of the vehicles sold. 4. Learned Advocate also made submissions on other demands which have been raised denying credit on event management services, advertisement. He also contested demands of service tax on other activities undertaken by the applicant. 5. Learned Jt. CDR reiterates the findings and reasoning of the Commissioner. He relies on the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, we find that the same are contentious and the submissions in respect of each of them have to be gone into in detail at the time of final hearing. 8. The claim of the learned advocate that the demand is barred by limitation also requires to be gone into at the time of final hearing. 9. Plea of financial hardship is also taken before us. However, no evidence as such has been produced in this regard. 10. Taking the entire facts and circumstances into account, we direct the applicant to deposit a sum of Rs.40,00,000/- (Rupees Forty lakhs only) within 12 weeks from today and to report compliance on 9.5.11. Subject to deposit of the above amount, we waive the requirement of pre-deposit of balance amount of service tax, interest and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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