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2015 (2) TMI 1167 - AT - Service TaxWaiver of pre-deposit - Amount of service tax liability, interest thereof and penaltied imposed - Amount received are not for service rendered - Applicant submitted that amount received towards incentives from Mahindra & Mahindra Ltd. are target based and on sale of the vehicles - Held that:- the issue needs deeper consideration as to come to a conclusion that incentives which are given to the applicant are for the sale of vehicles by the Mahindra & Mahindra or otherwise. It is seen from the letter of Mahindra & Mahindra, the manufacturer, indicates that an amount for incentives have been credited to the account of the applicant for various sales promotion schemes, incentives and support to boost the sales of your dealership. Therefore, the issue needs deeper consideration though the applicant would rely on the decision of CST, Mumbai-I Vs. Sai Service Station Ltd. [2013 (10) TMI 1155 - CESTAT MUMBAI](T) wherein it has been held that sales/target incentive is not taxable. Since, factual matrix has to be gone into detail, the applicant has not made out a prima facie case for complete waiver. The applicant should put to condition for hearing and dispose of the appeal. - Complete waiver not granted
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