TMI Blog2019 (10) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The appellants were only collecting the amount on behalf of the manufacturers from their customers without any commission or any other incentives. There is no evidence to show that appellants retained any money so collected - When there is no inflow for the appellants, there may not be any allegation of such activity to come within the ambit of the definition of Business Auxiliary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servicing of motor vehicles and for benefits after the warranty period, during the period 2004-05 to 2008-09 and that though the said amounts were exigible to service tax liability, it has not been discharged by the appellant. The show-cause notice, dated 23.03.2009, inter alia , proposed recovery of an amount of ₹ 3,52,768/- with interest under Business Auxiliary Service as per section 65( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncentives for such collection. The appellant has not received any consideration for such activity. Hence, the activity does not fall within the definition of Business Auxiliary Service. 2. On the other hand, the learned Authorised Representative for the Revenue Ms. T. Ushadevi, DC (AR) reiterates the impugned order. 3. Heard both sides. 4. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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