2013 (7) TMI 99

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....ner (AR) Per: S S Kang: 1. Heard both sides. 2. Common issue is involved. Therefore, the applications for waiver of pre-deposit are being taken up together. 3. The applicants filed the applications for waiver of pre-deposit of total amount of service tax of Rs. 3,15,81,666/-, interest and penalties. 4. The applicants are dealers of motor vehicles of M/s Toyota Kirloskar Motors Ltd. ....

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.... of appropriate VAT. As the applicants are purchasing and selling the car, therefore, it cannot be said that the applicants are commission agent of the car manufacturer. Hence the demand is not sustainable. 6. In respect of the demand of Rs.65,56,549/-, the contention of the applicant is that the applicant is providing assistance of the car purchasers in respect of registration of the car with ....

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....re negotiating on behalf of the customers with the bank regarding the rate of interest and in case the rate of interest Is agreed to be lower than the existing rate of interest, the applicants are foregoing part of the commission receivable from the banks and the applicants are paying service tax on the commission received from the banks. Hence the demand is not sustainable. 8. The Revenue reli....

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....nts are not acting as commission agent of the manufacturer. On the same ground the amount received from the car purchaser for registration of the cars with the state transport authorities it cannot be said that the applicants are providing customer care service on behalf of the manufacturer. 11. In respect of the demand of Rs. 22,09,353/- the applicants are negotiating with the banks on behalf ....