2018 (2) TMI 937

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Per : V. PADMANABHAN The appeal has been filed along with miscellaneous application for early hearing against the Order-in-Original No. 06/2013 dated 25/01/2013. 2. The appellant is functioning as a authorized dealer for M/s. Maruti Suzuki India Ltd. for their four wheeler vehicles. They were reg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stands decided in favour of the appellant by the Tribunal in the case of CST, Mumbai-I Vs. Sai Service Station Ltd. [2014(35) STR 625 (Tri. Mum.)] wherein the Tribunal observed in para 18 as under:- "18. In respect of sales/target incentive, the Revenue wants to tax this activity under the category of business auxiliary service. We have gone through the circular issued by MUL which provid....