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TMI Blog2015 (2) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... ice rendered - Applicant submitted that amount received towards incentives from Mahindra & Mahindra Ltd. are target based and on sale of the vehicles - Held that:- the issue needs deeper consideration as to come to a conclusion that incentives which are given to the applicant are for the sale of vehicles by the Mahindra & Mahindra or otherwise. It is seen from the letter of Mahindra & Mahindra, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri A.B. Kulgod, Asst. Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of amount of service tax liability, interest thereof and penalties imposed. 2. Heard both sides and perused the records. 3. Adjudicating authority has come to a conclusion that the applicant has to deposit service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds the amount received by them as incentives; as to the amount received by them from the Insurance Co. for providing table space for conducting the activity of the Insurance Co. On a specific query regarding financial hardship, learned Counsel would submit that she has no instruction. 5. After considering the submissions made by both the sides and on perusal of the records, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld rely on the decision of Sai Service Station Ltd. - 2014 (35) S.T.R. 625 (T) wherein it has been held that sales/target incentive is not taxable. Since, factual matrix has to be gone into detail, the applicant has not made out a prima facie case for complete waiver. In our considered view the applicant should put to condition for hearing and dispose of the appeal. Accordingly, we direct the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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