2010 (11) TMI 325

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..... sion of the assessees that the excess amount collected from M/s. Hero Honda is not required to be credited into the account of the Central Government under Section 11D for the reason that during the period in dispute, Section 11D provided for credit into the government account of an amount collected in excess of the duty assessed or determined, from the buyer of such goods. Held that: the demand .....

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..... he category of Authorised Service Station to various customers of M/s. Hero Honda Motors Ltd. They collected service tax for the period from 2001 to Nov 04 from M/s. Hero Honda Ltd. but did not credit the amount equal to 50% of the tax reimbursed by the manufacturer, into the government account. The provisions of Section 11D were invoked against the assessees for recovery of the amounts collect .....

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..... to the government account of an amount collected in excess of the duty assessed or determined, from the buyer of such goods. In this case, there is no dispute that whatever the assessees collected from the buyers was credited into the government account. The demand is on the amount reimbursed by M/s. Hero Honda who is not the buyer of the goods. Therefore, I accept the contention of the assessees .....

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