2015 (2) TMI 475

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..... ty indicates that the amount which has been shown by the appellant in his balance sheet as income is the difference between the discount which has been extended by the automobile manufacturers and the discount given by the appellant to the customers. This amount is shown as discount given by the appellant. We find that the learned CA is correct in bringing to our notice that identical issue in the .....

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..... nt : Mr Keval Shah, CA For the Respondent : Mr A B Kulgo, Asst Comm (AR) ORDER Per: M V Ravindran: After hearing both the sides and perusal of records, we find that the issue involved in this case is regarding the service tax liability on an amount, which have been received by the appellant for rendering Business Auxiliary Service . 2. On perusal of the records, we find that t .....

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..... en extended by the automobile manufacturers and the discount given by the appellant to the customers. This amount is shown as discount given by the appellant. We find that the learned CA is correct in bringing to our notice that identical issue in the case of Tata Motors Insurance Services Ltd. Vs. CST, Bangalore - 2008 (9) STR 176 (Tri-Bang), the co-ordinate bench of this Tribunal has granted unc .....

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