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2016 (1) TMI 392 - CESTAT NEW DELHI

2016 (1) TMI 392 - CESTAT NEW DELHI - TMI - 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 appellant was passed on the customers as incentive. Indeed the Commissioner (Appeals) recorded the fact that the entire component of sales incentive received had been passed on to the customers. Further, t .....

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in-Appeal dated 12.11.2008 which set aside the 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 (BAS) along with interest and penalties on the ground that the respondent had received ₹ 35,84,761/- as sales incentive from Mahindra & Mahindra Ltd. The Commissioner (Appeals) observed that " .....

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rom the decision in the case of M/s. ASL Motors 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 incentive was for sale of goods and subjected to levy of sales tax is not based on facts, because the respondent had not added the discount in the value of goods and hence, it was not taxed under sales tax/ .....

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