2013 (7) TMI 99

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..... nufacturer - the demand is not sustainable. Customer care services - Providing assistance in respect of registration- contended that the applicant is provided business auxiliary services – Held that:- Applicants are not promoting the business of state transport authorities but are only providing assistance to the car purchasers – applicant is not providing the customer care services. Waiver .....

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..... as confirmed on the ground that the applicants are providing service of commission agent to the car manufactures. A demand of Rs. 65,56,549/- is confirmed on the charges received from customers for registration of car with the state registration authority on the ground that the applicants are providing customer care service on behalf of the manufacturers. A demand of Rs.22,09,353/- is confirmed in .....

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..... ground that the applicants are providing business auxiliary service as the applicants are providing customer care service on behalf of the manufacturer as the applicants are purchasing the car from the manufacturer. Hence there cannot be any customer car service on behalf of the manufacturer when the applicants are assisting the car purchasers with the state transport authorities, it cannot be sa .....

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..... ty and submitted that he applicants are interested in promoting the business of car manufacturer as the applicants are registered dealer. Therefore, the applicants are receiving certain amounts by way of dealer discount. Hence the demand is rightly made. 9. In respect of other demands, the contention is that the applicants are providing assistance to the car purchasers in getting loan at lower r .....

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..... e the banks agreed to give lower rate of interest the applicants forego part of their commission. On this issue prima facie we find that the applicants are receiving commission from the banks and the applicants are foregoing part of that in case where the bank agrees to reduce the rate of interest, the applicants had not made a case for waiver of pre-deposit of the dues. 12. Keeping in view of t .....

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