TMI Blog2011 (2) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... nasmuch as the issue in respect of identically placed dealer of Hero Honda has already been decided by the Tribunal, the appeals by the Department are liable to be rejected - ST/638 & 639/2010 - 299-300/2011 - Dated:- 10-2-2011 - M Veeraiyan, J. For Appellant : Shri C Rangaraju, SDR No. ST/638 639/2010 are appeals by the Department against common Order-in-Appeal Nos. 255 256/2010 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave carefully considered the submissions of the learned SDR and perused the records including submissions in the cross-objections. The respondent has relied upon the decision of the Tribunal in the case of Commissioner of Central Excise Vs. Shariff Motors 2010 (18) STR 64 which considered the issue in the case of one of the dealers of Hero Honda itself. The relevant portion of the order of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service (inward transportation of new vehicles) of the show room to output service of the service station servicing of motor vehicles. This is the main contention of the Revenue. 6. We have gone through the records of the case very carefully. The Respondents are paying service tax on GTA services on the service tax paid on transportation of the vehicles to their show room. They are also pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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