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TMI Blog2013 (10) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ng service tax in respect of the amounts of commission/incentives received from the manufacturer of motor cars on account of promotion and marketing of the motor vehicles – Held that:- The demands were based in respect of the amounts of all discounts on all models of cars received from the manufacturer on account of promotion and marketing of the motor vehicles and not in respect of particular mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant filed application for waiver of pre-deposit of service tax of Rs.1,09,51,594/-, interest and penalties. In appeal No.ST/26521/2013, applicant filed application for waiver of pre-deposit of Rs.1,11,87,426/-, interest and penalties. 2. The applicants are dealers of motor vehicles manufactured by Hyundai Motors India Ltd. Applicants are purchasing and selling the cars. Show-cause notices were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon the stay order dated 27.9.2012 passed by this Tribunal in the case of M/s. Sai Services Station in appeal No.ST/1137/2012. 4. Revenue submitted that manufacturers are giving certain discounts by way of incentives in respect of sale of cars and relied upon the stay order in the case of M/s. MGF Motors Ltd. vs. CCE dated 18.6.2013 whereby the Tribunal had directed the M/s. MGF Motors to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marketing of the motor vehicles and not in respect of particular models. Therefore, the ratio of the decision in the case of M/s. MGF is not applicable on the facts of present case. 6. As we find that incentives are received in respect of all the models as quantity discounts or prompt payment discounts in respect of purchase of motor vehicles, therefore applicants have made out a prima facie cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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