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2013 (10) TMI 295 - CESTAT BANGALOREBusiness Auxiliary Service - Commission on Promotion and Marketing – Waiver of Pre-deposit - The applicants were dealers of motor vehicles manufactured by Hyundai Motors India Ltd. Applicants are purchasing and selling the cars - Revenue issued notice for demanding service tax in respect of the amounts of commission/incentives received from the manufacturer of motor cars on account of promotion and marketing of the motor vehicles – Held that:- The demands were based in respect of the amounts of all discounts on all models of cars received from the manufacturer on account of promotion and marketing of the motor vehicles and not in respect of particular models - incentives were received in respect of all the models as quantity discounts or prompt payment discounts in respect of purchase of motor vehicles, therefore applicants have made out a prima facie case for total waiver of service tax - The pre-deposit was waived and recovery was stayed during the pendency of the appeal. Stay Granted.
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