9911796707
TMI Blog2011 (2) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... /CO/52 & 53/2010 are connected to these appeals. 2. None appears for the respondents in spite of notice. Heard the learned SDR for the Department. 3. The relevant facts in short are that the respondent is a dealer of motor vehicles manufactured by M/s. Hero Honda Motors Ltd. and they are utilizing the services of GTA for bringing the vehicles from Hero Honda factory to their showroom. They are r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "5. The learned Consultant for the Respondents stated that the view taken by the Revenue is not correct. He stated that the Respondents received 'Hero Honda' Motor Cycles and then they discharged the service tax liability on the tax paid as GTA as the goods had to be received from the factory to their show room. Therefore the service tax paid has been taken as credit. The Respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... output service. This output service is servicing of various vehicles. The Revenue has taken a very narrow view that the Respondents might be servicing even vehicles sold by other authorized dealers. In our view, unless the vehicles are received and sold, there would not be any servicing of the same. Moreover the definition of the input service is broad enough to cover the input service availed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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