2019 (10) TMI 324

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..... Adv. For The Respondent : Ms. T. Ushadevi, DC (AR) ORDER Per Bench: The appellants are Authorized Dealers for M/s. Hero Honda Motors Ltd. Proceedings were initiated against them on the ground that they had collected amount from the customers under the new scheme called "Passport Bonus Card Scheme" on behalf of the manufacturer for servicing of motor vehicles and for benefits after the warra .....

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..... learned counsel Ms. Amrutha Aravind submits that the appellants were only acting as agents of M/s. Hero Honda Motors; that they only collected the amount from the customers on behalf of the manufacturersand passed on to the manufacturer. She also contends that the appellants did not receive any commission or other incentives for such collection. The appellant has not received any consideration fo .....

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