TMI Blog2020 (2) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... d. is of sale and purchase of vehicle and due to the mandate of deciding the sales price of vehicle to ultimate customers, appellant had to sell vehicle at the price lower than the price at which they had purchased the said goods and as a discount for doing the same, appellant received the aforesaid amount - thus, the said amount has to be treated as discount and also that element of service is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onda Siel Cars Ltd. After hearing both the sides and on perusal of record, we note that the appellants are dealers of vehicle of M/s. Honda Siel Cars Ltd. and they purchase the vehicles from M/s. Honda Siel Cars Ltd. and sell the same to the customers. During the period from November, 2008 to March, 2013, M/s. Honda Siel Cars Ltd. decided to reduce prices effective for purchase by the ultimate cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey had purchased the said goods and as a discount for doing the same, appellant received the aforesaid amount. We hold that the said amount has to be treated as discount and also that element of service is not involved. We, therefore, hold that Service Tax of around ₹ 10 lakhs demanded from the appellant is not sustainable. We, therefore, set aside the impugned order and allow the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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