2018 (2) TMI 934

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..... ady stands decided in favour of the appellant by the Tribunal in the case of CST, Mumbai-I Vs. Sai Service Station Ltd. [2013 (10) TMI 1155 - CESTAT MUMBAI], where it was held that circular issued by MUL which provides certain incentives in respect of cars sold by the assessee respondent. These incentives are in the form of trade discount, no demand - demand set aside - appeal allowed - decided in .....

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..... on the entire amount received from M/s. Maruti Suzuki India Ltd. Accordingly after investigation of the case, show-cause notice was issued and the impugned order came to be passed. By including the full amounts received by the appellant towards various incentives from M/s. Maruti Suzuki India Ltd., differential service tax amounting to ₹ 2,97,46,701/- was demanded. Aggrieved by the decision, .....

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