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Commissioner of Central Excise, Raipur Versus M/s Ralas Motors

2016 (1) TMI 392 - CESTAT NEW DELHI

Nature of sales incentive received from Mahindra & Mahindra Ltd. - Business Auxiliary Service (BAS) or in the nature of part of sales activity - Extended period of limitation - Held that:- it is not in dispute that whatever amount was received by the .....

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mmissioner (Appeals) on the ground of time bar also observing that the facts were in the knowledge of the Department by 05.12.2006 - Appeal of the revenue dismissed - Decided against the revenue. - Appeal No. ST/119/2009- CU( DB) - Dated:- 1-10-2015 .....

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he Order-in-Original dated 17.06.2008 on merit as well as on the ground of time bar. The said Order-in-Original had confirmed the service tax demand of ₹ 3,58,199/- for the period July, 2004 to September, 2005 under Business Auxiliary Service ( .....

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heme enclosed with the Appellant's letter dated 17.02.06 addressed to the Superintendent (Audit) , Raipur reveals that the entire component of sales incentive had been passed on to the customers. Since such incentives to the customers are in the .....

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ors Pvt. Ltd. (supra) ." 2. Revenue in its grounds of appeal has essentially stated that the observations of the Commissioner (Appeals) that the entire sales incentive amount of ₹ 35 ,84,761 /- had been passed on to the customers and such .....

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d CESTAT judgement in the case of ASL Motors Pvt. Ltd. Vs. CCEST, Patna [2008 (9) STR 356 (Tri.-Kolkata)], wherein it was observed that "mutual exclusivity as per Constitution of India between taxability of sale of goods charged to sales tax by .....

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