2023 (10) TMI 1585

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....viding the taxable services under the category of 'Business Auxiliary Services' and 'Servicing of Motor Vehicles' and for that purpose, got themselves centrally registered in respect of the main place business and the branches located at various places in the country. The appellants are also the authorized dealer of M/s Maruti Suzuki India Limited (MSIL) for sale and service of the four-wheeled vehicles. During the disputed period, the appellants had received incentives from M/s MSIL towards the volume of cars sold by them. Since the appellants did not discharge the service tax liability on such amount of incentives received by them, investigation was initiated by the department against them. During the course of investigation, the departme....

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....erred these appeals before the Tribunal. 2. Heard both sides and perused the records of the case. 3. We have examined the dealership agreements entered into between M/s MSIL and the appellants during different periods. The said agreements in categoric terms have stated that M/s MSIL would sell the vehicles and spare parts thereof on principal-to-principal basis to the appellants. Further, we have also perused the sample copy of the invoices issued by M/s MSIL to the appellants and also invoices issued by the appellants to different parties towards sale of the vehicles. Both the category of invoices have reflected payment of Value Added Tax (VAT)/Central Sales Tax (CST) on the transactions made between them. It is evident that the rela....

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....he original authority has not specifically discussed as to how, and under what circumstances, the case of the appellants vis-à-vis the statutory provisions are contextually different for both the periods, attracting consideration of such activity as 'service' for payment of service tax for the period post 01.07.2012. In other words, when the situation remains the same, the original authority has opined that no service tax is payable for the period prior to 01.07.2012 and simultaneously he has held that liability can be fastened post such amended date i.e., 01.07.2012. 5. It is an admitted fact on record that the appellants had earned the incentives on achieving the sales turnover of the vehicles. The said fact has also been admitt....