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Popular Vehicles And Services Ltd Versus Commissioner OF Central Excise, Customs AND Service Tax Cochin-Cce

2018 (2) TMI 934 - CESTAT, BANGALORE

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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lant. - ST/Early Hearing/20011/2015, ST/1068/2012-DB, ST/1068/2012-DB - 23147 / 2017 - Dated:- 11-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND V. PADMANABHAN, TECHNICAL MEMBER Ms. Parvathy, Advocate, For the Appellant Shri Naveen Kushalappa, Dy. Comm .....

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g application and with concurrence of both sides, we take up the appeal itself for final disposal. 3. The appellant is functioning as a authorized dealer for M/s. Maruti Suzuki India Ltd. for their four wheeler vehicles. They were registered and payi .....

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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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