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2023 (9) TMI 1253 - CESTAT NEW DELHILevy of Service Tax - free services provided by the appellant, an authorised dealer and service station of Maruti Udyog Ltd., to the customers during the warranty period for the sale of cars - HELD THAT:- It was noticed by the Commissioner (Appeals) in the order dated 13.04.2021, while deciding another appeal filed by the appellant to assail the order dated 03.03.2020 passed by the Superintendent, that the demand made in respect of a similar issue was set aside by the Tribunal and the appeal was allowed on 21.11.2008. - There is nothing on record to indicate that the aforesaid order dated 13.04.2021 passed by the Commissioner (Appeals) was assailed by the department or has been set aside by the Tribunal. It is not possible to accept the contention advanced by the learned authorised representative as the decision of the Tribunal in HINDUSTAN AUTO HOUSE (P) LTD. VERSUS CCE, JAIPUR [2008 (9) TMI 83 - CESTAT NEW DELHI] squarely applies to the facts of the present appeal. When the issue raised in this appeal has been decided in favour of the appellant, the order dated 16.11.2017 passed by the Commissioner (Appeals), which has given rise to the four appeals, deserves to be set aside and is set aside - Appeal allowed.
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