TMI Blog2008 (7) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... ants by M/s. Maruti Udyog Ltd. - M/s. Maruti Udyog Ltd. had already discharged the service tax liability on the commission received – impugned demand is under the category of “Business Auxiliary Services” in respect of the portion of the commission received - same issue had been dealt with in the decision of this Bench in Tata Motors Insurance Services Ltd. case supra - prima facie a strong case h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though the appellants to M/s. Maruti Udyog Ltd. A portion of the said commission is paid to the appellants by M/s. Maruti Udyog Ltd. It was pointed out that M/s. Maruti Udyog Ltd. had already discharged the service tax liability on the commission received from the Insurance Company. The Revenue proceeded against the appellants for payment of service tax under the category of "Business Auxiliary Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order which is reproduced herein below: "3. Prima facie, the submission made by the learned Counsel shows that the appellant has a strong case in their favour on merits. The appellant's contention is that they were the owner of the vehicles and sold them on their own right, which fact has not been disputed by the Revenue. They have received discount and the discount cannot be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Tata Motors Insurance Services Ltd. case supra. As prima facie a strong case has been made out and also in view of this Bench's decision that the said amount has already suffered service tax, we are inclined to grant full waiver of pre-deposit of the service tax and penalty amount and stay of its recovery till the disposal of the appeals. As the amount involved in the matter is huge, the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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