2018 (2) TMI 937

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..... 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 favor of appellant.
Shri Kurian Thomas, A .....

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..... ing the full amounts received by the appellant towards various incentives from M/s. Maruti Suzuki India Ltd., differential service tax was demanded. Aggrieved by the decision, present appeal has been filed. 3. With the above background, we heard Shri Kurian Thomas, learned advocate appearing for the appellant and Shri Naveen Kushalappa, learned Deputy Commissioner(AR) for the Revenue. 4. The lea .....

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