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2017 (12) TMI 1189 - AT - Service TaxAuthorised Service station - activity of servicing/ repairing of vehicles undertaken by the Appellant for customers - whether in the given facts the Appellant can be taxed under the category of Authorised Service station? - Held that: - only for the reason that the Appellant was using job cards bearing brand name of M/s Tata the Appellant does not become authorized service station of M/s Tata. The adjudicating authority has reached to conclusion that the Appellant are deemed authorized service station by quoting the clause of agreement between M/s Tata and M/s Pandit Automotive. We however find that none of these clause implicate Appellant as service provider to M/s Tata or that M/s Tata has approved the Appellant as jobber of M/s Pandit Automotive. Only for the reason that the stationary or software of M/s Tata or that M/s Tata were not concerned with Appellant working for M/s Pandit Automotive would not lead to situation that the Appellant has stepped into the shoes of M/s Pandit Automotive. Clearly in case of servicing and repairing of vehicles for which the Appellant billed the vehicle owners could not have been under the banner of M/s Tata which was not concerned with such activity. The Appellant is neither the agent of M/s Tata nor they have acted on behalf of M/s Tata. In such case the Agency by Estoppel cannot be applied in the present case. It is fit to remand the matter back to the adjudicating authority for Denovo consideration who would decide the case on merits as well as time bar aspect - appeal allowed by way of remand.
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