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2018 (2) TMI 934

Business Auxiliary Service - non-payment of service tax - Held that: - the issue already stands decided in favour of the appellant by the Tribunal in the case of CST, Mumbai-I Vs. Sai Service Station Ltd. [2013 (10) TMI 1155 - CESTAT MUMBAI], where i .....

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issioner (AR), For the Respondent Per : V. PADMANABHAN The appeal has been filed along with miscellaneous application for early hearing against the Order-in-Original No. 04-2012 dated 27/01/2012. 2. After hearing both sides, we allow the early hearin .....

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ice was issued and the impugned order came to be passed. By including the full amounts received by the appellant towards various incentives from M/s. Maruti Suzuki India Ltd., differential service tax amounting to ₹ 2,97,46,701/- was demanded. .....

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der:- 18. In respect of sales/target incentive, the Revenue wants to tax this activity under the category of business auxiliary service. We have gone through the circular issued by MUL which provides certain incentives in respect of cars sold by the .....

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