2013 (3) TMI 607

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..... on of the Appellant is that the entirety of the proceeds consist of what is realized from a purely a trading activity namely sale of vehicles and no service has been provided. - Held that:- At this stage, prima facie, it would not be either appropriate or proper for the Court to enter upon a disputed factual issue particularly in view of the fact that a prima facie view on the facts has been taken .....

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..... such manner as may be reasonably required by Ashok Leyland. Thus, from the agreement it is evident that the appellant undertakes not only sale of the goods but also undertakes certain services such as sales promotion, after-sales service, advertising, etc. Business Auxiliary Service is defined in Section 65(19) of the Finance Act, 1994 and includes promotion or marketing or sale of goods produced .....

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..... rom a purely a trading activity namely sale of vehicles and no service has been provided. 3. At this stage, prima facie, it would not be either appropriate or proper for the Court to enter upon a disputed factual issue particularly in view of the fact that a prima facie view on the facts has been taken by the Tribunal. No financial hardship was shown. Hence, having regard to the parameters o .....

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