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TMI Blog2020 (2) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... price of vehicle sold and only in their books of account, it was wrongly shown as administrative charges (para 6 of the Order-in- Original). Further, the total value of the vehicle including the above sale expenditure is maintained by the appellant as per the catalogue price declared by the vehicle manufacturing company. This being the factual aspect and Service Tax collection being dependent on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on administrative charges collected during sale of vehicle and its confirmation in Order-in-Original as well as Order-in-Appeal along with interest and equivalent penalty under Section 78 and ₹ 10,000/- penalty under Section 77 of the Finance Act, 1994 for not registering the firm is assailed in this appeal. 2. Factual backdrop of the case is that appellant is an authorized dealer of Maru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) confirming such duty demand along with interest and penalties is challenged by the appellant before this forum. 3. I had heard submissions from both the sides with decided case laws in the case of Sehgal Wheels Pvt. Ltd. Vs. Commissioner of Central Excise Service Tax Appeal No. ST/85998 of 2015, CESTAT, WZB, Mumbai, Wonder Cars Pvt. Ltd. Vs. Commissioner of Central Excise, Pune ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince the same would amount to classification of services which a Single Member Bench is not empowered under the statue to classify. 4. A close perusal of the case record would, however, reveal that appellant had collected those charges on the sale invoices itself as part of price of vehicle sold and only in their books of account, it was wrongly shown as administrative charges (para 6 of the Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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