2024 (12) TMI 1524

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....ced below:- "3. Appeal was admitted on following two substantial questions of law: "(1) Whether the Customs Excise & Service Tax Appellate Tribunal, Allahabad is correct in allowing the appeal of the respondent and considering Sale of Extended Warranty, Consumer Care Services of Registration of Vehicles, Agency Commission from Maruti Udyog Ltd. and Commission received from DGS&D is not taxable service? (2) Whether the Customs Excise & Service Tax Appellate Tribunal, Allahabad is correct in setting aside the Order in Original dated 30/10/2009 without giving any finding on service tax liability of the respondent on Agency Commission from Maruti Udyog Ltd., DGS&D and non-registration of the respondent's unit No.1....

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....ble to pay service tax amounting to Rs. 18.252.00 on direct sale covered under DGS&D instructions." 6. In the order passed by Tribunal, we do not find any discussion on this aspect at all and Sri Sri Pradeep Agarwal, learned counsel appearing for respondent also could not show anything where this aspect has been dealt with. Hence, instead of answering Question (2), at this stage, we are remanding the matter to Tribunal to consider this aspect and findings of Commissioner of Central Excise, and after hearing both parties pass order in accordance with law within two months from the date of production of a certified copy of this order. 7. Appeal stands disposed of accordingly." 2.1 We have heard Shri Vineet Kumar Singh, Ad....

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....ee are liable for payment of service tax in respect of receipt of amount on account of handling charges, sale of extended warranty, agency commission, DGS&D commission, as detailed hereinfra: Sl No Issues Amt received during 2003-04 to 2007-08 S Tax payable (calculated at applicable rates at relevant time) 1 Handling Charges 12,77,690.00 1,28,210.00 2 Sale of Extended Warranty 1,43,39,425.00 15,35,529.00 3 Agency Commission 2,55,930.00 24,527.00 4 DGS & D Commission 1,86,550.00 18,252.00 Total 1,60,59,595.00 17,06,518.00 The sale of anti rust, trade discount and miscellaneous income would not attract service tax for the reasons discussed supra. Thus noticee are li....