2024 (12) TMI 1524

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tted this demand of Rs 42,799/- even at the time of adjudication. Thus the demand made in respect of this amount is upheld and the impugned order in respect of all other demands made, set aside as the issue in respect of those has not been remanded for reconsideration as per the order of Hon'ble High Court. Appeal disposed off.
HON'BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL) AND HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) For the Appellant : Shri Vineet Kumar Singh, Advocate For the Respondent : Shri Santosh Kumar, Authorized Representative ORDER SANJIV SRIVASTAVA: This matter has been heard on Remand Order of the Hon'ble High Court in Central Excise Appeal No.07 of 2016 dated 13.04.2017. The relevant Paragraphs of the Order ar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... M/s MUL vide their letter dated 12.06.08 have explained that in cases of DGS&D sale, the dealer's act as commission agent as the transaction directly takes place with buyer. The noticee have also not disputed the issue. This is covered under sub-section (1) of definition of Business Auxiliary Services and the notices are liable to pay service tax amounting to Rs. 24,527.00. On the point of commission received for direct sale under the DGS&D contracts, M/s MUL have stated that when Government Department wants invoicing directly from the manufacturer to cater to this category of customers, Maruti's sale transaction is directly with the buyer and dealers act as agents on dealer commission. The Noticee are liable to pay service tax am .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssing the case of Noticee No 1, in respect of "Miscellaneous Receipt on Account of Sale of Anti Rust etc." following has been recorded: The service tax liability on the miscellaneous income shown in the balance sheet under the head "other income" on the basis of balance sheet for the year 2003-04, 2004-05, 2005-06 and 2006-07 was assessed to Rs 69,03,750.00. This liability has been assessed on the following misc receipts: (1) Sale of Anti Rust (2) Handling Charges (3) Misc. Income (4) Sale of Extended Warranty (5) Trade Discount (6) Earned Agency Commission (7) DGS&D commission by MUL **** To sum up the noticee are liable for payment of service tax in respect of receipt of amount on account of handling charges, sale of e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X