2018 (5) TMI 114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Dr. D.M. Misra Heard both the sides. 2. This appeal is filed against order in appeal No. RKA/778/SRT-I/2008 passed by the Commissioner of Central Excise (A) Surat-I.  Briefly stated the respondent are authorized dealer of Maruti Udyog Ltd. who receives commission from the manufacturer for providing the service of arranging loans from the financial institutions on behalf of the manufactu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g Ltd. discharge service tax on the same. Out of the said commission received from the finance companies, a portion of the same is passed on to the authorized dealers who arrange the services of procuring loans on behalf of them. It is his contention that since the entire amount of Commission received by the Maruti Udyog Ltd. had already suffered service tax, therefore, recovering tax again from t....