2009 (3) TMI 114

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....CHNICAL MEMBER Vipul Kandhar for the Appellant. Sameer Chitkara for the Respondent. ORDER 1. The appellants are authorized dealers of Tata Motors Limited and for sales promotion they help their customers and various Financial Institutions engaged in auto finance. For this purpose, personnel of various financial institutions used to sit in their premises and in return for this facility,....

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....n regarding liability of the authorized service station for payment of service tax on the amounts received by them as incentive from Financial Institutions and with the issue of clarification by the CBEC vide circular No. 87/05/2006-ST, dated 6-11-2006, the matter became clear. Therefore, the appellants were under bona bide belief that commission received from the Financial Institutions is not sub....