TaxTMI 
TaxTMI 
2019 (1) TMI 716
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....The first issue is regarding the demand of Service Tax of Rs. 75,62,660/- which was confirmed on the Sales Incentives received by the appellant from M/s Tata Motors Ltd. The learned Chartered Accountant submitted that the transaction between M/s Tata Motors Ltd. and appellant is sale and purchase and that they purchase the motor vehicles from Tata Motors and sale the same. On achieving certain targets set by M/s Tata Motors Ltd. certain cash incentives were given by M/s Tata Motors to the appellant. Revenue considered such incentives as commission on sale and considered it as Business Auxiliary Service. Learned Chartered Accountant has submitted that the transaction between M/s Tata Motors and appellant is that of sale and purchase and, the....
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....the appellant and Business Auxiliary Service was paid on the said commission received. He has further submitted that appellant had submitted before the learned Commissioner that appellant had actually paid Rs. 28,04,794/- whereas the Revenue has been considering that appellant has paid only Rs. 21,16,854/-. The learned Chartered Accountant submitted that they have got Challans of payment for the difference of Rs. 6,87,940/- and the same can be verified. He has further submitted that the Revenue considered gross amount of Rs. 1,13,25,291/- as the total consideration received by them under Business Auxiliary Service for the year 2011-12 whereas the actual amount received by them was Rs. 63,22,700/-. He further submitted that if the correct fi....