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2011 (7) TMI 152 - AT - Service TaxDemand - Motor Vehicle Services and Business Auxiliary Services - they were only engaged in selling of cars and incentive/ discount is received by whatever name it is called, cannot be taxed under Business Auxiliary Service - Since the learned advocate for the appellant is seeking remand to submit documentary evidence before the learned Commissioner (Appeal) in respect of the arguments, I find it appropriate that the matter be remanded at this stage itself - Appeal is allowed by way of remand
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