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TMI Blog2024 (4) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... limited company having its corporate office at Mathura Road Faridabad and is an authorized dealer of M/s Maruti Suzuki India Limited [MSIL] for selling Maruti passenger cars. The Appellant sells cars in cash as well as under finance schemes offered by various banks and financial institutions. As an authorized dealer the Appellant also sells spare parts manufactured by MSIL. These transactions are executed on a principal to principal basis where Appellant first purchase vehicle/spare parts from MSIL and sells them further to its customers. For achieving the business targets as set by the MSIL the Appellant has received incentives which is in discount linked with sale of motor vehicles. Apart from this Appellant is also acting as authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 88,89,149/- V(15)Adj./ST/Noida/Vipul Motor/17/2015/1749 17.04.2015 April 2013 to March 2014 Rs. 1,59,74,581/- V(15)Adj./ST/Noida/Vipul/ 206/15/1217 09.03.2016 April 2014 to March 2015 Rs. 1,71,81,389/- 5. The previous SCN dated 06.04.2018 is in continuation of the earlier SCNs as detailed above. The detail of the demand is as below:- Account Head Period Amount Service Tax Payable ST Paid as per ST-3 Returns Differential Service Tax Sale of spares, accessories and oil 2015-16 to 2016-17 29,75,91,566 4,31,75,600 NIL 4,31,75,600 Labour Income 11,27,69,020 1,63,48,656 1,50,17,658 13,30,998 Commission & Incentive 15,30,48,903 2,22,94,509 88,96,310 1,33,98,199 TOTAL 56,34,09,489 8,18,18,765 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of goods during the servicing-of vehicles (both, periodical or accidental) is not sustainable. (iv) The demand of service tax on supply of goods involved in execution of works unconstitutional. (v) That the activity performed by the Appellant by way of painting of vehicles is in the nature of works contract as defined under section 65B(54) of the act and Appellant has discharged the due amount of service tax on 70% of the amount charged against the such service in terms of section 66E read with Rule 2A(ii)(B) of Valuation Rules. however, in the impugned order service tax demand has been confirmed on total amount charged, which is not legally sustainable. 8. The learned Departmental Representative has justified the impugned order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se & Service Tax, Meerut-I [2016 (1) TMI 704 -CESTAT ALLAHABAD], wherein it was held by relying upon precedent decisions that the value of the parts used during the course of repair of the services would not represent the value of the services, so as to require their addition in the value of the services. Similarly the incentives received from Maruti Udyog for achieving targeted sale were held as not to be part of the value of the services. To the same effect is the another decision in the case of M/s. T. M. Motors Pvt. Ltd. v. C.G.ST C & CE, Alwar [2018 (7) TMI 1384 CESTAT NEW DELHI]." 11. We find that the facts of the present case are squarely covered by the aforesaid decision of the Tribunal in the Appellant's own case and the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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