TMI Blog2011 (11) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the same cannot be held authorized service station vis-a-vis by that manufacturer of vehicle. If that be so, services provided in respect of vehicle cannot be held to be taxable services in the light of the definition of the authorized service station appearing under section 65 (9) of Finance Act 1994. - Decided against the Revenue. - ST/263/2010-SM - - - Dated:- 4-11-2011 - Mrs.Archana Wadhwa, J. Present for the Appellant: Shri S.K.Bhaskar,SDR Present for the Respondent: Shri Pawan Kumar Pahwa, Advocate Mrs.Archana Wadhwa, J. PER: ARCHANA WADHWA Being aggrieved with the order of the Commissioner (Appeals), the Revenue has filed the present appeal. I have heard Shri S.K.Bhaskar, learned SDR appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h dropping of demand, the Revenue challenged the said order before the Commissioner (Appeals) who referred to the definition of taxable services as per section 65 (105) (zo) of the Finance Act, 1994 and definition of 'authorized service station as per section 65 (9) of Finance Act, 1994 and held that only those services provided in respect of vehicles for which an assessee is authorized with principal manufacturer of vehicle, are liable to be taxed. He accordingly, rejected the Revenue's appeal and upheld the impugned order of the original adjudicating authority. Hence, the present appeal. 5. The Revenue in their grounds of appeal has contended that section 65 (105) (zo) of the Finance Act, 1994 defines 'Taxable Service' as provided by au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find out who is authorized service station, I look into the definition of the same as appearing under section 65(9) of the Act. For the purpose of ready reference, the same is reproduced below:- 'authorized service station' means any service, or centre, authorized by any motor vehicle manufacturer, to carry out any [service, repair, reconditioning or restoration] of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer." 8. The said definition of the 'authorized service station' includes centre or station authorized by any motor vehicle manufacturer, to carry out any service, in respect of vehicles manufactured by such manufacturer. The use of phrases 'manufactured by such manufacturer' makes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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