2013 (12) TMI 1434

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..... he Respondent: Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John; 1. The applicant, who is an authorized agent of M/s. Maruthi Udyog Ltd. (MUL), sells the vehicles manufactured by them and also provides service both during the warranty period and after the warranty period. The dispute involved in these cases is about free service provided during the warranty period. The service is free to the .....

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..... 008-09 in respect of second appeal (ST/620/12) along with interest and penalty of equal amounts Section 76 of the Finance Act, 1994. There is also a penalty of Rs.5000/- imposed under Section 77 in the first appeal. 2. The counsel for applicant submits that Revenue has demanded service tax considering the value of parts as reimbursable expenses as per Rule 5 of the Service Tax Valuation Rules and .....

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..... ecision of Safety Retreading Company (P) Ltd. Vs CCE Salem 2012 (26) STR 225 (Tri.-Chennai). 4. Considered the argument on both sides. The entire dispute arises out of the fact that this service being provided is commonly referred to in this industry as free service. This is not free service at all. This is rendered at a cost both for the services and for the parts which are paid by the manufactu .....

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