2018 (5) TMI 114

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..... se of SAI Service Station Ltd. [2013 (10) TMI 1155 - CESTAT MUMBAI], where it was held that demanding duty on the same amount again amounts to double taxation - appeal dismissed - decided against Revenue. - ST/62/2009-DB - A/10282/2018 - Dated:- 5-2-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) For Appellant: Mrs. Nitina Nagori (A.R.) For Respondent: Mr. A .....

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..... eal. Hence, the Revenue is in appeal. 3. Ld. AR for the Revenue reiterates the ground of appeal. 4. Ld. Advocate Sh. Nainawati, submits that Maruti Udyog Ltd. has entered into an agreement with finance companies and receive commission for arranging loan for the perspective buyers. On materialization of the loan, the finance company pay commission to M/s Maruti Udyog Ltd. On receiving the Com .....

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..... nalyzing the evidences, this Tribunal observed as follows: 17. In respect of the appeal filed by the Revenue, we find that MUL has already paid Service Tax of ₹ 20,36,250/- on the gross amount received from various banks/finance institutions including the commission passed on to the assessee. This fact is not under challenge in the present appeal. We, therefore, agree with the assessee .....

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