2020 (2) TMI 1446

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....e, for the Appellant. Shri Santosh Kumar Agarwal, Authorised  Representative, for the Respondent. ORDER After hearing both the sides duly represented by Shri Harbir Singh, Learned Advocate appearing on behalf of the appellant and Shri Santosh Kumar Agarwal Learned Superintendent representing Revenue, we note that the dispute in the present appeal is in respect of treating of amount of Rs. ....

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.... treated the same as 'business auxiliary service' and demanded Service Tax of around Rs. 10 lakhs. 2. From the perusal of record and after hearing both the sides, we note that the transaction between the appellant and M/s. Honda Siel Cars Ltd. is of sale and purchase of vehicle and due to the mandate of deciding the sales price of vehicle to ultimate customers, appellant had to sell vehicle ....