IMPERIAL AUTO Vs. COMMISSIONER OF C. EX., DAMAN

JUDGEMENT

(1.) AS the entire service tax amount stands deposited by the appellant, we dispense with the condition of pre -deposit of penalty.

(2.) AT this stage, ld. Advocate submits that though they have received money from the Financial Institutions as commission, they have not actually rendered any services to the said Financial Institutions or Banks. He has only sale of the vehicles from his authorized service station. Ld. Advocate fairly agrees that the said plea that though they have received commission from the banks and Financial Institutions but have not rendered any service to them, was not raised before the lower authorities. As such, he prays to remand the matter.

(3.) LD . DR, countering the above plea on the ground that in fact they have received amount from the Financial Institutions indicates that the same were for rendering services only. Nobody will pay commission without any corresponding availment of services.