9911796707
TMI Blog2008 (7) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Jt. CDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - Both the stay applications arise a common question of law and hence they are taken up together for the disposal as per law. The appellant is required to pre-deposit service tax amount of Rs. 1,10,64,341/- and like sum of penalty. We heard both the sides. 2. The learned Counsel stated that the appellants are dealers of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Moreover it should be bore in mind that the amount received by M/s. Maruti Udyog Ltd. had already suffered service tax. If the appellant is asked to pay the service tax on the portion received by them, it would amount to double payment of service tax. He also stated that the entire exercise is revenue neutrality. Further he relied on the decision of this Bench in the case of Tata Motors Insurance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal to come up for final hearing in its turn." 3. The learned Jt. CDR stated that the contention of the Revenue is that the appellants are actually promoting the business of the Insurance Company and also the Finance Company. For this reason only a portion of the commission received by M/s Maruti Udyog Ltd. is given to them. Hence this will be rightly considered as "Business Auxiliary Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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