2009 (1) TMI 141

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..... Respondent. [Order per : P.K. Das, Member (J) (for the Bench)].- The Revenue filed this application for staying the operation of the impugned order passed by Commissioner (Appeals). 2. The respondents on behalf of banks and financial institutions were sourcing loans for prospective buyers of the cars and getting commission as incentive from the Banks while negotiating with the buyers. The respon .....

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..... ] and Board's Circular holding that service tax was paid on the gross amount received by the authorised motor vehicle dealers. 4. We find that the Commissioner (Appeals) observed that the respondents received the reduced amount and directed the adjudicating authority for verification. In view of that, we do not find any reason for staying the operation of the order of the Commissioner (Appeals). .....

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