TMI Blog2013 (11) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... thereunder, has to be understood as it is defined in the Central Excise Act, 1944 and as per such definition at Rule 2(h) there is a sale of property when there is transfer of possession of goods by one person to another for valuable consideration. In the facts of the case there is payment of valuable consideration by HML and transfer of possession to the customer of HML. The question whether it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. ("HML" for short). They provide free services during warranty period. For such free services HML paid the applicant the cost of service on which the applicant was paying service tax. The dispute involved in this appeal is in respect of value of spare parts used while providing such service within the warranty period. The applicant was maintaining a stock of such goods and used such goods for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. There is sale of goods in the transaction and the value of the goods is reimbursed by the manufacturer of the vehicle and since the value of goods sold while providing service is exempted by Notification No.12/03-ST, there is no justification is sustaining the demand. The prayer of the applicant is that the appeal may be admitted without any pre-deposit. In this regard, he relies on the stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.08.2007. 4. The meaning of 'sale' used in the Finance Act, 1994, and in Rules made thereunder, has to be understood as it is defined in the Central Excise Act, 1944 and as per such definition at Rule 2(h) there is a sale of property when there is transfer of possession of goods by one person to another for valuable consideration. In the facts of the case there is payment of valuable consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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