2010 (1) TMI 340

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..... ST/819/2009 - 57/2010 - Dated:- 11-1-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri M. Ravi Rajendran, DR, for the Appellant. Shri M.S. Nagaraja, Advocate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - Revenue has filed this application for staying the operation of the impugned order. The impugned order vacated the demand of servi .....

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..... authority had demanded a tax on the margin earned by the appellant on re-conditioning and sale of used cars purchased by the appellant. We find that in the instant case prima facie no rendering of service is involved. By repairing purchased used cars, the appellant is not rendering any service to any other person. In the circumstances, we do not want to interfere with the impugned order and dismi .....

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