TMI Blog2013 (12) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... s not free service at all. This is rendered at a cost both for the services and for the parts which are paid by the manufacturer to the appellant. However, the owner of vehicle is one of the beneficiaries of the activity. The vehicle manufacturer is also a beneficiary because such services enhances his brand value and the reputation of his goods and customer satisfaction which helps in further bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des service both during the warranty period and after the warranty period. The dispute involved in this case is about free service provided during the warranty period. The service is free to the purchaser of the vehicle. It is provided because manufacturer is paying to the applicant, both cost of the service as well as cost of the parts replaced. The applicant is paying service tax on the value o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struck down by Hon ble Delhi High Court in the case of Intercontinental Consultants Technocrats Pvt. Ltd. Vs UOI - 2013 (29) STR 9 (Del.). Further, he points out that the Tribunal in the case of Uttam Toyota Vs CCE Ghaziabad - 2011 (22) STR 425 (Tri.-Del.) has granted waiver of pre-deposit on the identical issue. Ld. counsel also submits that they have also paid VAT on the parts used and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the owner of vehicle is one of the beneficiaries of the activity. The vehicle manufacturer is also a beneficiary because such services enhances his brand value and the reputation of his goods and customer satisfaction which helps in further business. So the manufacturer pays for it and naturally it is a service provided to the manufacturer of vehicles. Similarly the person who pays for the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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