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2015 (12) TMI 549 - AT - Service TaxDemand of service tax - Authorization dealer service - three service provided to the Retail customers - Held that:- Contents of the Agreement between the Maruti Udyog Ltd. and respondent only state that for the services rendered by the Servicing Dealers, the Selling Dealer shall pay the bills of the free services. We find that this is an internal arrangement between two dealers and has nothing to do with the payment for the service provided by the Selling Dealer to the customer of the car. The show cause notice has been issued to the Selling Dealer demanding service tax for the services rendered to the Customer. As far as this transaction is concerned, as noted in the judgments above, the value of services is included in the dealers margin and no service charge is received from the service recipient. If at all, in the light of the above, it is the transaction between the two dealers which could have been subject to tax - Decided against Revenue.
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