2011 (7) TMI 152

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..... Murthy;   Appellant is engaged in providing taxable services covered under the category of Servicing of Motor Vehicle Services and Business Auxiliary Services . Proceedings were initiated on the ground that appellant had received certain amount as Incentive and this amount was received for promoting the business or motor vehicle financier, and therefore, service tax was liable to be paid by .....

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..... the appeal itself may be decided since he is seeking remand of the matter because of the reason that learned Commissioner (Appeal) in her impugned order has held that even though she agrees with the arguments advanced by the appellant with regard to their liability but she could not extend the benefit for the reason that the appellants have not substantiated their arguments with documentary evide .....

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..... the definition under Business Auxiliary Service presupposes the existence of a relationship between principal and client and not between principal and principal. She also agreed with the arguments advanced that to be covered under the Business Auxiliary Services, sales per se is not included but services in relation to sale is taxable event. Before me also the similar arguments were advanced by t .....

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