2018 (5) TMI 114

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..... 2. This appeal is filed against order in appeal No. RKA/778/SRT-I/2008 passed by the Commissioner of Central Excise (A) Surat-I.  Briefly stated the respondent are authorized dealer of Maruti Udyog Ltd. who receives commission from the manufacturer for providing the service of arranging loans from the financial institutions on behalf of the manufacturer.  Alleging that the commission r .....

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..... of the said commission received from the finance companies, a portion of the same is passed on to the authorized dealers who arrange the services of procuring loans on behalf of them. It is his contention that since the entire amount of Commission received by the Maruti Udyog Ltd. had already suffered service tax, therefore, recovering tax again from the authorized dealers is contrary to the prin .....

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..... In the present case, also undisputedly, the adjudicating authority has recorded that the Commission received by Maruti Udyog Ltd. has suffered service tax, hence in our opinion, the principle of law laid down in the aforesaid judgments, is squarely applicable to the facts of the present case. In the result, the impugned order is upheld and the Revenue's appeal being devoid of merit is dismissed. .....

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