2018 (3) TMI 697

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..... for the Appellant/Respondent. Shri R.K. Manjhi, Authorized Representative (DR) - for the Respondent/Appellant. ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 22/01/2013 passed by the Commissioner of Central Excise (Appeals), Jaipur. 2. Both the assessee as well as Revenue have preferred these appeals before the Tribunal. The assessee fairly concedes th .....

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..... sed the case records. 4. We find that in an identical situation, this Tribunal in the case of South City Motors Ltd. Vs. CST, Delhi - 2012 (25) S.T.R. 483 (Tri. - Del.) has held that levy of service tax for providing loans to various customers was highly contentious and no malafides or suppression can be attributed and the demand should be confined within the normal period of limitation. In this .....

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..... p of the manufacturer is a relationship between principal to principal, and that any incentive received from principal to principal basis cannot be termed as commission as has been held by Supreme Court in the case of Moped India Ltd. Vs. CCE reported at 1996 (1993) 23 E.L.T. 8 6. Since, there is no involvement of any principal and agent relationship and essentially the transaction between the a .....

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