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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 ..... . Nigam, Addl. Commissioner (AR) ORDER Per. S.S.KANG; Common issue is involved in both the stay applications. Therefore the applications for waiver of pre-deposit of service tax are taken up together. In appeal No.ST/472/2012, applicant 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategory of 'Business Auxiliary Service' (BAS). The contention is that the applicants are buying and selling the cars, therefore applicants are not providing any BAS in respect of sales in promotion of motor vehicles. The applicants relied 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 manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the allegation in the show-cause notices and as per the adjudication orders, the demands are 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 models. Therefore, the ratio of the decision in the case of M/s. MGF is not applicable on the facts of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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