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2017 (12) TMI 605 - AT - Service TaxLevy of service tax - labour charges collected for the services rendered in other three branches - case of appellant is that the manufacturer viz., MML has not given any permission for conduct of authorized service stations in the places Dindigul, Theni and Karaikudi and therefore the amounts collected toward labour charges in these branches cannot be subject to levy of service tax under the category of Authorized Service Station services - Held that: - Clause 11 of the agreement stipulates that the dealer (appellant) shall provide and arrange with its branches, sub-dealers and service centres to provide adequate and satisfactory after sales service for the products used in the territory including those which have not been sold by them - When the agreement mentions the territory to include all these places, the appellant s contention that they were not authorized to conduct service stations in Theni, Dindigul and Karaikudi and therefore the demand of service tax not sustainable is untenable and unacceptable. Penalty u/s 76 not tenable - penalty u/s 78 and demand of tax with interest upheld - appeal allowed in part.
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