2009 (3) TMI 114

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.... 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, they paid them brokerage/Commission amou....

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....vice 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 subjected to service tax and as soon as they c....