9911796707
TMI Blog2023 (4) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- This issue has been decided in M/s DD Motors [ 2018 (11) TMI 1763 - CESTAT NEW DELHI] hold on the question of whether the service tax is leviable on the amount of the incentive received by the appellant from M/s Maruti Udyog Ltd. for achieving certain sales targets, we hold that same is not taxable under the category of the business auxiliary service as same being in the form of a trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng business auxiliary service and, therefore, subjected to levy of service tax. 3. This issue has been decided by a Division Bench of this Tribunal in M/s DD Motors Vs Commissioner of Central Excise, Uttar Pradesh Service Tax Appeal No. 58586 of 2013 decided on 06.11.2018 and the relevant paragraphs of the decision are as follows:- 5. We find that so far as the first issue is concerned, the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance sheet as commission and incentives . We note that the commission received has been subjected to service tax as affirmed by the learned Counsel for the appellant and same has also been recorded in the show cause notice. Regarding incentive we note that the appellant did submit the communications received from the manufacturer (Maruti Udyog Limited) and also various Circulars issued by them. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of the business auxiliary service as same being in the form of a trade discount received by the appellant from the supplier of vehicles. 4. This decision has been followed by the Tribunal in Rohan Motors Ltd. Vs. Commissioner of Central Excise, Dehradun 2021 (45) GSTL 315 (Tri.-Del). 5. Such being the position, it is not possible to sustain the order dated 20.07.2017 passed by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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