TMI Blog2017 (10) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. - ST/86/2011-ST[SM] - FINAL ORDER NO-70964/2017 - Dated:- 31-3-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Vineet Kumar Singh, Advocate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER The present appeal is filed by the appellant-assessee against Order-in-Appeal No. 369-ST/APPL/LKO/2010 dated 08/11/2010 passed by Commissioner of Central Excise Customs (Appeals), Lucknow. 2. The appellant M/s Narain Automobiles is authorised dealer of Mahindra and Mahindra Ltd. and engaged in purchase and sale of vehicles. They are also engaged in promotion and marketing of the said goods of Mahindra and Mahindra and have received Commission, incentives and profit/ overridin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant pays this expenditure First and the same is reimbursed by M M. Appellant have not paid any incentive to the customers on behalf of M M and they have not paid any Service Tax on such commissions received. That they do not receive any commission from Automart India. They have agreement of profit/loss sharing with Automart India of profit is shown in the balance-sheet. The details of commission, incentive, profit and sales of vehicles to Government Department, commission from Automart India and overriding income was also provided to the department. They also stated that they have not received any commission from financial institution/banks/insurance company etc. Accordingly, it appeared to revenue that the appellant is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended to the dealer/ assessee for achieving sale target. The learned Counsel explains that most of the receipts as given in the table at page 10 of the SCN, are of such nature which has been credited in the books by the nomenclatures- commission, incentive. He further explains that commission received from Automart India is on the purchase and sale of old vehicles undertaken by them, in collaboration with Automart on principal to principal basis. He further relies on the ruling of a Division Bench of this Tribunal in the case of My Car Pvt. Ltd Vs CCE 2015 (40) STR 1018, wherein under similar facts and circumstances with respect to a dealer of Maruti Udyog Ltd., it was held that no consideration is received by the assessee/dealer from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Motors 2010 (17) STR 514(All.) wherein also under similar facts and circumstances on sales of vehicles, directly made to Government agencies the dealer received commission from the manufacturing company for sourcing order from the Government Agencies and also for receiving the vehicles from them and delivering the same to the Government agencies and such service was sought to be taxed under the Clearing and Forwarding Agent Service- this Tribunal had held that the dealer does not fall in the category of Clearing and Forwarding Agent. The question before the Hon ble High Court was, whether services being provided by the appellant, arrangement of documentary requirements from the customers for principal, liaison with the customers for timely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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