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TMI Blog2013 (7) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides. 2. Common issue is involved. Therefore, the applications for waiver of pre-deposit are being taken up together. 3. The applicants filed the applications for waiver of pre-deposit of total amount of service tax of Rs. 3,15,81,666/-, interest and penalties. 4. The applicants are dealers of motor vehicles of M/s Toyota Kirloskar Motors Ltd. A total amount of Rs. 2,02,82,946/- was confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asing and selling the car, therefore, it cannot be said that the applicants are commission agent of the car manufacturer. Hence the demand is not sustainable. 6. In respect of the demand of Rs.65,56,549/-, the contention of the applicant is that the applicant is providing assistance of the car purchasers in respect of registration of the car with the RTO. The demand is confirmed on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ank regarding the rate of interest and in case the rate of interest Is agreed to be lower than the existing rate of interest, the applicants are foregoing part of the commission receivable from the banks and the applicants are paying service tax on the commission received from the banks. Hence the demand is not sustainable. 8. The Revenue relies upon the findings of the lower authority and submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On the same ground the amount received from the car purchaser for registration of the cars with the state transport authorities it cannot be said that the applicants are providing customer care service on behalf of the manufacturer. 11. In respect of the demand of Rs. 22,09,353/- the applicants are negotiating with the banks on behalf of the customers regarding car loan and where the banks agre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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