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T M Motors Pvt Ltd vs Alwar on 22 June, 2018 cites

M/S. Pramukh Car Riders Limited ... vs The Commissioner Of Service Tax, ... on 4 March, 2016

Service Tax Appeal No. ST/53009/2015-CU[DB] ―3. Appellant contends that Rs. 81,35,813/- and Rs. 1,21,47,133/- for the two periods has been wrongly subjected to tax because the agreement between the appellant and M/s Toyota Kirloskar Motor Limited is one of supply of vehicles by the latter on ‗principal-to-principal' basis on which title and risk, as per Agreement are passed on to appellant when the vehicles are excise cleared and placed on common carrier. Depending on order quantity, the manufacturer raises invoices after according discounts which are designated as commission/incentive merely as a management terminology. Ld. CA for appellant places reliance in the decisions of the Tribunal in Jaybharat Automobiles Limited vs. Commissioner of Service Tax, Mumbai [2015-TIOL-1570-CESTAT-MUM = 2016 (41) S.T.R. 311 (Tri.
Supreme Court - Daily Orders Cites 0 - Cited by 4 - Full Document

Garrison Polysacks Ltd. vs Commissioner Of C. Ex., Vadodara on 29 January, 2002

and Garrisson Polysacks Private Ltd. vs. Commissioner of Service Tax, Vadodara [2015 (39) STR 487 (Tri--Ahmd.)]. In re Jaybharat Automobiles Limited, the Tribunal held that ―6.5 On the appeal by Revenue on the issue of incentives received by the appellant from the car dealer, we find that the relationship between the appellant and the dealer is on a principal to principal basis. Only because some incentives/ discounts are received by the appellant under various schemes of the manufacturer cannot lead to the conclusion that the incentive is received for promotion and marketing of goods. It is not material under what head the incentives are shown in the Ledgers, what is relevant is the 5 Service Tax Appeal No. ST/53009/2015-CU[DB] nature of the transaction which is of sale. All manufacturers provide discount schemes to dealers. Such transactions cannot fall under the service category of Business Auxiliary Service when it is a normal market practice to offer discounts/ institutions to the dealers.
Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 4 - Full Document
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