2022 (12) TMI 12

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... liable for service tax or otherwise. 02. Shri Vikas Mehta, learned Consultant appearing on behalf of the appellant at the outset submits that this issue is no longer under dispute as this tribunal in various judgments decided the same issue in favour of the assessee. Reliance is placed on the following judgments:- * Roshan Motors Pvt. Ltd.- 2022 (8) TMI 1254-CESTAT NEW DELHI * Rohan Motors Ltd.- 2021 (45) GSTL 35 (Tri.-Del.) * My Car Pvt. Ltd.- 2015 (40) STR 1018 (Tri.-Del.) * M/s. B.M. Autolink vide Order-in-Appeal No.KCH-EXCUS-000-APP-064 TO- 065-2019 dated 19.06.2019 * M/s. B.M. Autolink vide Order-in-Original No.01/ST/Supdt./2020-21 dated 25.11.2020. 03. Shri Vijay G. Iyengar, learned Superintendent (AR) appearing on behalf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n principal to principal basis, and not as an agent of TML. This is for the reason that the agreement itself provides that the appellant has to undertake certain sales promotion activities as well. The carrying out of such activities by the appellant is for the mutual benefit of the business of the appellant, as well as the business of TML. The position in this regard is fairly settled as held by the Hon'ble Supreme Court in the matter of case of Moped India Ltd. vs. CCE reported at 1986 (23) E.L.T. 8 (SC).The amount of incentives and discount support received on such account cannot, therefore, be treated as consideration for any service. The incentives and discount support received by the appellant cannot, therefore, be leviable to service....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f with this common order. The demands have been raised by Revenue through the two impugned orders covering overlapping periods. Demand has been made under the category of Business Auxiliary Service for the amounts received by the appellant from M/s. MUL. Such amounts have been received towards incentives/discounts in connection with the sale of the vehicles manufactured by MUL. In addition, certain amounts have also been received by the appellant towards Registration/Number Plate etc. to facilitate the buyers of vehicles. All the above amounts have been charged under BAS. Certain amount of Service Tax has also been demanded under the category of GTA in respect of freight paid by the appellant towards transport of vehicles from their deal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry of GTA. The appellant has paid the freight expenses in connection with transportation of Cars to their customers. However, they have not issued any consignment notes which are necessary to identify the appellant as a goods transport agency. As per the views expressed by the Tribunal in the case of South Eastern Coal Fields Ltd. (supra), in the absence of consignment notes, the activity of the appellant cannot be classified under GTA service. Consequently, we set aside the demand under GTA service." 10. The same view was taken by the Tribunal in CST v. Sai Service Station Ltd. - 2013 (10) TMI 1155-CESTAT Mumbai = 2014 (35) S.T.R. 625 (Tribunal). 11. In regard to the period post July, 2012, reliance has been placed by the Learned Cou....