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2008 (9) TMI 83 - CESTAT NEW DELHIAppellant, a dealer of motor vehicles - when the vehicles are sold to the customers through the dealers, the price paid by the customer takes into account not only the cost of vehicle and profit margins but also likely cost towards free services during warranty period - value of such services are already included in the price of the vehicle paid by the customers - service provider has not received any service charge from the service recipient – demand and penalty not sustainable
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