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TMI Blog2025 (3) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Smt Chitra Srivastava, Authorised Representative for the Respondent ORDER This appeal is directed against Order-in-Appeal No.NOI-EXCUS-001-APP-504-21-22 dated 02/08/2021 passed by Commissioner (Appeals) Central Excise & CGST, Noida. By the impugned order Commissioner (Appeals) has observed as follows:- "7. In view of the above, the orders of adjudicating authority is modified to the extent that the demand of service tax on 'sale of spares, accessories & oils are set aside. However, the demand on labour income and target incentive is confirmed. Levy of penalty is accordingly also modified" 2.1 The appellant was providing taxable services viz- Business Auxiliary Service, Authorised Service Station Services etc. 2.2 During the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/- at the rate as applicable and order to recover the same from the party in terms of Section 75 of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017. (iii.) I also impose a penalty of Rs.8.96,710/- (Rupees Eight Lakhs Ninety Six Thousand Seven Hundred and Ten only) equivalent to 10% of the confirmed demand of the service tax amounting to Rs. 89,67,101/- upon the party under Section 76 of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017. (iv) I also impose a penalty of Rs.10,000/- (Rupees Ten Thousand only) under Section 77 of the Finance Act, 1994 on the party for contravention of rules and provisions of Act read with Section 174 of the CGST Act, 2017." 2.5 Aggrieved appellant have filed appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in case of achieving of targeted sales. Revenue, by entertaining a view that such incentives received by the Appellant from their principal amounts to providing services under the 'Business Auxiliary Services' category, raised the demands resulting in confirmation of Service Tax to the tune of around Rs.30,69,692/-. 3. Both the issues stand covered by the precedent decisions of the Tribunal. Reference can be made to this Bench's decision in the case of Tanya Automobiles Pvt.Ltd. v. Commissioner of Central Excise & 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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