2018 (9) TMI 1278

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..... CESTAT, NEW DELHI], while upholding the demand on identical activities has set aside the penalties imposed upon the assessee by observing that the issue was a bona fide issue of interpretation of question of law and no suppression or misstatement or mala fide can be attributed to the assessee - Penalty set aside. Demand of ₹ 1,29,460/- confirmed against the appellant by comparing the ST-3 .....

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..... the appellant is a dealer of Maruti brand of motor vehicles and runs an agency for the same. He has also allowed certain financial institutions to operate from his premises and gets commission/incentives from such institutions in respect of loans given to the buyers of the motor vehicles. By treating the said receipt of commissions as a consideration for providing services falling under the catego .....

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..... er of Central Excise, Meerut [2009 (13) STR 667 (Tri.-Del.)], while upholding the demand on identical activities has set aside the penalties imposed upon the assessee by observing that the issue was a bona fide issue of interpretation of question of law and no suppression or misstatement or mala fide can be attributed to the assessee. By following the said decision, while confirming the demand of .....

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