2018 (6) TMI 1430

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....ip Shinde, Assistant Commissioner (AR), for respondent Per: Ramesh Nair The present appeals have been filed against Order-In- Appeal dated 09.06.2014 passed by the Commissioner (Appeals) Central Excise & Service Tax, Appeal-IV, Mumbai whereby service tax demand has been upheld against the Appellant on the grounds that they have not paid service tax on incentives received from M/s Hyundai Mot....

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....f vehicles, the Trade discount is offered. She submits that the incentives are in the form of trade discount which is not liable for service tax. She also draws our attention to the agreement of sale of spares under which on sale of spares, the Trade discount is given in the form of incentives. She submits that the issue stands covered by the Tribunal judgments in case of CCE, Jaipur Vs. LMJ Servi....

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....eceives any consideration from purchaser of vehicles. She relies upon the Tribunal order in case of Pandit Automobiles Vs. CE &ST, Noids (2018) 90 TAXMAN.COM 124 wherein it was held that pre-delivery inspection being part of the margin given by the manufacturer to the dealer and are not received from customers and hence no service tax is payable. 5. Shri Dilip Shinde, Ld. AC (AR) appearing for ....

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....rom HMIL, while handing over the vehicles to their customers. From the show cause notice it is observed that PDI and post delivery free servicing of vehicles during the warranty period, is carried out as per agreement with the manufacturer and the entire cost incurred on the same is born by the dealer. It is undisputed that the appellant has not received any separate amount from the manufacturer /....