TaxTMI 
TaxTMI 
2009 (7) TMI 479
X X X X Extracts X X X X
X X X X Extracts X X X X
....filed this appeal against imposition of penalties. 2. The relevant facts of the case, in brief, are that the appellants are authorised dealer of Maruti Udyog Ltd. They were receiving commission from M/s. Maruti Udyog Ltd. for arranging loan to the customers. During the course of survey, it was noticed that the dealers of the Maruti Udyog Limited were getting commission for providing bank loans th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Central Board of Excise and Customs vide Circular No. 87/05/2006-ST., dated 6-11-2006 clarified that the tax is leviable on such service. He also submits that on the identical situation, the Tribunal set aside the penalties in the following decisions: (a) Modem Machinery Store v. CCE, Jaipur-I - 2008 (12) S.T.R. 162 (Tribunal-Delhi). (b) Raj Auto Centre v. CCE, Ahmedabad-II -2009 (14) S.T.R. 32....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the issues before the Board was as under:- "Whether the commission received by the automobile dealers from Banks/Non Banking Financial Companies (NBFC), for introducing the customers seeking finances/loans to such banks/NBFCs is to be subjected to service tax? Further, in case part of these incentives are passed on by the dealers to the customers, whether tax would be leviable only on that part o....