2024 (9) TMI 1875

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....Judicial) And Hon'ble Mr. C.L. Mahar, Member (Technical) For the Appellant : Shri Amber Kumrawat, Advocate For the Respondent : Shri Ajay Kumar Samota, Superintendent (AR) ORDER RAMESH NAIR : The common issue involved in these appeals are that whether the depot charges billed and collected by the appellant in the course of sale of motor-vehicles is liable to service tax under Busine....

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....e tax. He placed reliance on the following judgments:- (a) Ketan Motors Limited - 2014 (33) S.T.R. 165 (T) (b) Automotive Manufacturers P. Limited - (38) S.T.R. 1191 (Tri. - Mumbai) (c) Infinium Motors Guj. Pvt. Limited - 2022 (11) TMI 948 - CESTAT- Ahmedabad (d) Jivan Jyot Motors Pvt. Limited - 2023 (7) TMI 1178-CESTATAhmedabad (e) CCE vs. Ganga Automo....