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TMI Blog2007 (8) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... rly bird incentive and other target achievement incentive on purchase of cars and spares. - ST/199/2007 - Stay Order No. 673/2007 - Dated:- 17-8-2007 - Dr. S.L. Peeran and Shri T.K. Jayaraman, JJ. Shri G. Shivadass, Advocate, for the Appellant. Shri Anil Kumar, JDR, for the Respondent. ORDER The appellant is required to pre-deposit service tax amount of Rs. 29,42,451/-. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntum of off-take, early bird incentive and other target achievement incentive on purchase of cars and spares. Therefore the Revenue has proceeded to raise the demand of service tax under the heading of Business Auxiliary Services with effect from 1-7-2003 as defined under Section 65(19) of the Act. The appellants have paid service tax with, regard to the commission received from the Insurance Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lief that the service tax is not leviable in the type of transaction. 2. The learned DR reiterated the findings given by the Commissioner. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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