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TMI Blog2008 (7) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on 6.8.2008 in Appeal No. ST/11/2008) Shri P. P. Jadeja, Consultant for Appellant Shri M. M. Mathkar, JDR for Respondent [Order per B.S.V. Murthy Member (Technical)] - M/s. Shakti Motors are engaged in the business of selling of Hero Honda brand motor bikes/scooters and they are authorized dealers of the said Company. They are also providing business auxiliary services to various financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued. Further he also contended that the appellant was entitled to treatment of amount received as cum-tax on value and therefore their actual demand comes down to that extent. In addition he also stated that there was lot of confusion at that time and it was explained before the original Adjudicating Authority also. In view of the fact that small scale exemption was extended at that time and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount charged." In terms of the above provision if the invoice does not specifically say that the gross amount charged includes service tax, it cannot be treated as cum service tax price. Therefore in the absence of any evidence to show that invoices had indeed been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the appellants may not be clear about their liability for business auxiliary service. Therefore as claimed by them, the fact that the tax was paid by them immediately after the departmental officers took up the issue, goes in their favour. In view of the above, I feel that the benefit of Section 80 should be extended to them and accordingly I extend the same. However, the liability for inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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