TMI Blog2024 (5) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice. As could be noticed, this Tribunal has taken note of those statement of employees of motor vehicle dealers as discussed in another case namely M/S. CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD. VERSUS THE COMMISSIONER OF G.S.T. CENTRAL EXCISE, CHENNAI [ 2021 (3) TMI 24 - CESTAT CHENNAI ], while passing the order and it had relied upon the judgements passed by this Tribunal in Modular Auto Ltd. Vs. CCE [ 2018 (8) TMI 1691 - MADRAS HIGH COURT] and given the findings that assessment to tax at the hands of the service providers end can t be questioned at the hands of service receiver (Appellant in this case). The order passed by the Commissioner of Central GST, Audit-I, Pune is hereby set aside - appeal allowed. - HON BLE DR. SUVEND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. 3. During course of hearing of the appeal, learned Counsel for the Appellant Mr. Jay Cheda submitted that during the course of business Appellant had entered into agreements with motor car dealers for providing infrastructural facilities with space by the dealers to liaison with customers for servicing of its motor insurance business within the premises of the dealers, against which dealers were paid for such provision of extending Business Auxiliary Service . Service Tax was accordingly collected and paid by the dealers to the Respondent - Department but holding those payments to be made as commission against insurance policies generated by the motor vehicle dealers, without any iota of proof, demand was raised and confirmed, despite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pported the reasoning and rationality of the order passed by the Commissioner and took us through para 37 38 of the Order-in-Original wherein admission of employees concerning not providing infrastructure expenses, not renting any portion of premises was available to justify that those amount paid were nothing but insurance commission which was not payable to unregistered Agents as per Rule framed by IRDA, for which order passed by the Commissioner need not be interfered with. 5. We have gone through the case record and perused the order passed by this Tribunal in respect of the Appellant for the first showcause notice since this notice is based on statement of demand issued in pursuance to the said show-cause notice. As could be noticed, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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