2014 (9) TMI 834

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..... posit of service tax by the dealers. No doubt, the same service provided by dealers that ought to have been provided by principal, should not be subjected to double taxation. Accordingly, prima facie, following the order passed by the Tribunal in the case of Samsung India Electronics Pvt. Ltd. vs. CCE, Noida [2009 (7) TMI 1073 - CESTAT NEW DELHI], there shall be waiver of requirement of pre-dep .....

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..... he dealers have acted on behalf of the principal. That is not disputed by Revenue. But Revenue denies the service tax element reimbursed to the dealer to be claimed as input credit. 2. Representative for Revenue submits that taxes paid by the dealers are different from the principal. 3. At this interim stage, there is no strong evidence to repel the argument of the learned Counsel as to de .....

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