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2010 (11) TMI 325 - CESTAT, CHENNAIDemand along with penalties - Recovery of the amounts collected from the manufacturers - The assessees herein are providers of taxable services under the category of “Authorised Service Station” to various customers of M/s. Hero Honda Motors Ltd - The submission of the assessees that the excess amount collected from M/s. Hero Honda is not required to be credited into the account of the Central Government under Section 11D for the reason that during the period in dispute, Section 11D provided for credit into the government account of an amount collected in excess of the duty assessed or determined, from the buyer of such goods. Held that: the demand is on the amount reimbursed by M/s. Hero Honda who is not the buyer of the goods - Therefore,accept the contention of the assessees that they are not liable to pay the amount collected from M/s. Hero Honda to the credit of the Central Government - Therefore, the demands of tax are not sustainable - As a consequence, no penalty can be imposed upon the assessees.
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