2013 (10) TMI 1209

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....B.S.V. Murthy; The issue involved is whether the appellant which is an authorized service station for selling Hyundai cars is liable to pay service tax on the incentive amounts received by them from ICICI bank for utilizing their premises for lending activities. 2. In this case, initially a show-cause notice was issued invoking extended period for the demand which was dropped by the Assistan....