TMI Blog2016 (1) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... s incentive. Indeed the Commissioner (Appeals) recorded the fact that the entire component of sales incentive received had been passed on to the customers. Further, the respondent's appeal was allowed by the Commissioner (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 rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary, the details of incentive scheme 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 nature of promoting sale of cars on which customers pay sales tax, it is my considered view that Service Tax is not l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitution of India between taxability of sale of goods charged to sales tax by the State and excise duty on manufactured goods and tax on services both levied by the Centre . 4. We have considered the contentions of both sides. We find 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) recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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