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TMI Blog2024 (12) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant from M/s MSIL for achieving specified sale target - HELD THAT:- The issue is no more res integra as the issue is settled by the Tribunal in the matter of M/s Roshan Motors Ltd. [ 2022 (8) TMI 1254 - CESTAT NEW DELHI ], wherein it is held that the dealers and manufactures work on principal to principal basis and it was further held that sale promotion activities are undertaken by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed sale target is falling under the category of 'Business Auxiliary Service' for confirming service tax demand. The Appeal ST/20852/2015 pertains to period October, 2007 to March 2013 and ST/20874/2016 pertains to the period from April, 2013 to March 2014. 2. M/s. A M Motors, the Appellant is a partnership firm and dealers of motor vehicles manufactured exclusively by M/s Maruti Suzuki Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority vide impugned order and aggrieved by said impugned order, present appeal is filed. 3. When the appeal came up for hearing, Ld. Counsel for the Appellant submits that the issue is no more res integra as the issue is settled by the Tribunal in the matter of M/s Roshan Motors Ltd vs CC, Dehradun [2020 (12) TMI 1014 - CESTAT NEW DELHI), 2022 (8) TMI 1254 - CESTAT NEW DELHI)], wherein it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and perused the records. The issue is squarely covered by the decisions, the incentives received by the Appellant cannot be considered as taxable service under the category of 'Business Auxiliary Service' as held by the Adjudication authority. 6. In view of the above discussion and following the above decisions, the impugned orders are set aside and appeals are allowed with cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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