2012 (6) TMI 272

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issue involved in these appeals is coming and therefore are taken together and a common order is passed.   2. The appellants are an authorized service stations. The Service Tax was demanded from them for the amount received by them as incentive from the bank, who provided finance to the purchaser of the vehicles. The respondents have not disputed the Service Tax liability and paid the same .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... period involved in the case of M/s Ruhi Motors is from June 2003 to June 2005 and that in the case of M/s Raghuwanshi Motors is from July 2004 to March 2005 and the matter relating to the liability of Service Tax on the incentive received by authorized service station was finally clarified by the Board vide Circular No.87/05/2006-ST, dt.6.11.2006.   4. Under these circumstances, the view tak .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X