9911796707
TMI Blog2014 (3) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 Motors and expenses incurred in this regard were shared equally by the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 order of the Commissioner (Appeals), this appeal has been filed. 2. Today, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 arranged advertisements and had organized road shows for promoting the sales of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is, therefore, set aside and on this point, any the order-in-original passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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