TMI Blog2014 (3) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... les of the cars being manufactured by M/s Hindustan Motors. This activity of the respondent is covered by the definition of Business Auxiliary Service as given in Section 65 (19) of the Finance Act, 1994. The debit notes issued by the respondent to M/s Hindustan Motors show the total charges for road shows/advertisements at various places and also mention the 50% share of M/s Hindustan Motors. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Shri R Puri, DR For the Respondent : None PER : Rakesh Kumar The respondent are an authorized service station for which they have service tax registration. During the period from 01/7/03 to 31/3/05 they received certain amount from M/s Hindustan Motors for organizing advertisements and road shows for the purpose of promoting the sale of the cars being manufactured by M/s Hindustan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , alongwith interest on this amount. On appeal being filed to Commissioner (Appeals), he vide impugned order dated 03/4/08 set aside the above-mentioned service tax demand on the ground that the respondent had received only reimbursement of the expenses on advertisement and road show being organized by them and, as such, there is no relationship of principal and client between them. Against this o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Auxiliary Service as defined in Section 65 (19) of the Finance Act, 1994 and reimbursement of expenses incurred by the respondent for this sales promotion activity would attract service tax. 4. We have considered the submissions of the learned Departmental Representative and have gone through the records of this case. 5. It is not disputed that the respondent during the period of dispute had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service to them and M/s Hindustan Motors is to be treated as their client and, hence, on the amount being charged by them from M/s Hindustan Motors, service tax would be attracted. Therefore, the impugned order setting aside the service tax demand on the ground that there is no relationship of principal and client between the respondent and M/s Hindustan Motors is not correct. The impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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