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2008 (7) TMI 353 - CESTAT BANGALOREAppellants, dealers of M/s. Maruti Udyog Ltd. - certain Finance Company and Insurance Company pay commission to manufacturer (M/s. Maruti) in respect of vehicles routed through appellants – and a portion of the said commission is paid to the appellants by M/s. Maruti Udyog Ltd. - M/s. Maruti Udyog Ltd. had already discharged the service tax liability on the commission received – impugned demand is under the category of “Business Auxiliary Services” in respect of the portion of the commission received - same issue had been dealt with in the decision of this Bench in Tata Motors Insurance Services Ltd. case supra - prima facie a strong case has been made out - full waiver of pre-deposit granted
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