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TMI Blog2017 (7) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... sion from Maruti Udyog Ltd., DGS&D and nonregistration of the respondent's unit No.1 i.e. 21 Vidhan Sabha Marg, Lucknow? - Held that: - we do not find any discussion on this aspect at all and respondent also could not show anything where this aspect has been dealt with - we are remanding the matter to Tribunal to consider this aspect and findings of Commissioner of Central Excise - appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, Allahabad is correct in allowing the appeal of the respondent and considering Sale of Extended Warranty, Consumer Care Services of Registration of Vehicles, Agency Commission from Maruti Udyog Ltd. and Commission received from DGS D is not taxable service? ( 2) Whether the Customs Excise Service Tax Appellate Tribunal, Allahabad is correct in setting aside the Order in Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commission by MUL : Agency Commission is amount paid by MUL for promoting the sales of vehicles when a new brand/ new version of vehicles is launched. M/s MUL vide their letter dated 12.06.08 have explained that in cases of DGS D sale, the dealer's act as commission agent as the transaction directly takes place with buyer. The notice have also not disputed the issue. This is covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been dealt with. Hence, instead of answering Question (2), at this stage, we are remanding the matter to Tribunal to consider this aspect and findings of Commissioner of Central Excise, and after hearing both parties pass order in accordance with law within two months from the date of production of a certified copy of this order. 7. Appeal stands disposed of accordingly. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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