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2023 (11) TMI 307 - CESTAT MUMBAILevy of Service Tax - Business Auxiliary Service or not - amount received by it as incentive in respect of sale of goods - HELD THAT:- It is noticed that Learned Commissioner had distinguished the ratio of M/s Sai Service Station Ltd., [2013 (10) TMI 1155 - CESTAT MUMBAI] in stating that in that case incentives were paid in connection with sale of excisable goods by the manufacturer to the dealer which were held as ‘trade discount’ but the same is not the situation in case of the present Appellant. Such an observation appears to be erroneous for the reason that in the summary of the incentive received, which is annexed to the notice under Sec 73 (1A), clearly indicates that against purchase of 4 items namely vehicles and it’s components, incentives were given to the Appellant and the same can’t be considered as paid against any service since paid against sale of goods. The order passed by the Commissioner in Order-in-Original is hereby set aside with consequential relief, if any - Appeal allowed.
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