2017 (7) TMI 651

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..... he Respondent : Pradeep Agarwal, learned counsel ORDER 1. Heard Sri Dipak Seth, learned counsel for the appellant and Sri Pradeep Agarwal, learned counsel for respondent. 2. This appeal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as the "Act, 1944") has arisen from judgment and order dated 17.12.2015 passed by Customs Excise and Service Tax Appellate Tribunal, Allaha .....

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..... to Question (1), learned counsel appearing for Revenue stated that issue of Sale of Extended Warranty and Consumer Care Services of Registration of Vehicles has already stand adjudicated against Revenue and with regard to Agency Commission from Maruti Udyog Ltd. and Commission Received from DGS&D, these two aspects are already subject matter of Question (2), therefore, Question (1) is not pressed. .....

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..... ent wants invoicing directly from the manufacturer to cater to this category of customers, Maruti's sale transaction is directly with the buyer and dealers act as agents on dealer commission. The Noticee are liable to pay service tax amounting to Rs. 18.252.00 on direct sale covered under DGS&D instructions." 6. In the order passed by Tribunal, we do not find any discussion on this aspect at .....

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