2018 (7) TMI 1599

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....sistant Commissioner (A.R.) for Respondent ORDER Per: Raju: This appeal has been filed by M/s Automotive Manufacturers Pvt. Ltd. against confirming the demand of Service Tax and imposition of penalty. 2. Learned Counsel for the appellant argued that they are engaged in the selling passenger car of M/s Maruti Suzuki Ltd. and also engaged in providing services to insurance companies and ....

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....ately calculated and not included in total value. She argued that commission received from banks is inclusive of Service Tax however no record in the proceeding. She argued that for the year 2006-07 the liability of Service Tax on com-duty basis on the taxable value of Rs. 89,84,299/- would be Rs. 9,88,305/- while the appellant had made payment of Service Tax of Rs. 10,25,007/- thus in fact excess....

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....he year 2006-07 the impugned order treated the entire amount received as commission and treat the same as the assessable value for payment of duty. It is oppose that the total amount received as commission in the instant case as should be treat as exclusive of the commission and that have been granted. No reason have been recorded as to why the benefit of cum-duty have been granted to amount have ....