TaxTMI 
TaxTMI 
2024 (2) TMI 822
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....ve observed that the appellant had shown an income under the head "Incentive Received" apart from service charges for the service of vehicles. It further appeared to the revenue that the appellant was only acting as a selling agent of the main dealer of M/s. Bajaj Auto Ltd. at Namakkal, they were receiving vehicles from the main dealer and storing them in their showroom for which they were getting commission from the main dealer. Thus, it is the case of the revenue that the appellant was actively engaged in the business promotion of the main dealer and acting as a commission agent of the said main dealer and hence, the appellant was liable to pay service tax under the Business Auxiliary Services. 3. In the light of the above, a....
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....ant Commissioner for the Revenue and perused the documents available in the appeal folder. After hearing both sides we find that the only issue to be decided by us is "whether the demand sustained in the impugned order has any merit"? 6. (1) Firstly, it is the case of the Revenue that the appellant had promoted the business of main dealer, who himself was not into manufacture of any product so, there is no finding on to which product of the main dealer was being promoted by the appellant. Secondly, the scope of BAS is vast and hence, it is incumbent for the Revenue to clearly identify as under which sub-clause did the scope of 'service' alleged to be rendered by the appellant fall, which is also not forth-coming from the orders....