TMI Blog2023 (11) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... noticed that Learned Commissioner had distinguished the ratio of M/s Sai Service Station Ltd., [ 2013 (10) TMI 1155 - CESTAT MUMBAI ] in stating that in that case incentives were paid in connection with sale of excisable goods by the manufacturer to the dealer which were held as trade discount but the same is not the situation in case of the present Appellant. Such an observation appears to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Conformation of Service Tax demand against the Appellant for Rs.3,93,44,535/- alongwith interest and penalties under Sec 77 and 76 of the Finance Act, 1994 under the heading Business Auxiliary Service by the Commissioner on the amount received by it as incentive in respect of sale of goods is assailed in this service. 2. Brief fact of the Appellant s case is that it is a dealer of M/s Tata M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs Statement cum Show Cause notices were issued. This appeal relates to the period from 1.04.2013 to 31.03.2014. 3. During course of hearing of this appeal Learned Chartered Accountant for the Appellant Mr. Shalilendra Jain submitted that the issue is no more res integra in view of several decisions of this Tribunal including three orders passed by this Bench in respect of this Appellant for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be set aside. 4. In response to such submissions, Learned AR for the Respondent- Department Mr. S. B. P. Sinha argued in favour of the reasoning and rationality of the order passed by the Commissioner while acknowledging that for the earlier period Tribunal has set aside the demands against which reportedly no appeal is filed by the Revenue so far. 5. We have gone through the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rying forward the judicial precedent set by this Tribunal and in order to ensure consistency and predictability to the orders passed by this Tribunal, the following order is passed. THE ORDER 6. The appeal is allowed and the order passed by the Commissioner in Order-in-Original No. 47/ST/NGP-II/2015/C dated 30.11.2015 is hereby set aside with consequential relief, if any. ( Order pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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