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TMI Blog2015 (1) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sukriti Das, Advocate, for the Respondent. ORDER This is an appeal filed by the Joint Commissioner, Central Excise & Service Tax, Indore against the Order-in-Appeal No. IND-1/152/2009, dated 11-9-2008 passed in respect of M/s. Jabalpur Motors Ltd. (hereinafter referred to as the respondents). Vide Orders-in-Original No. 05-07/AC/DEM/ST, dated 22-5-2008, demand in respect of three show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 & 5 of the table above. 2. Briefly stated, the demand in column 4 is in respect of the amount of salary of drivers of mobile vans used for providing mobile services to the car buyers as this salary amount was reimbursed by M/s. Maruti Udyog Ltd. The demand in respect of column 5 of the table above is on account of the amount allegedly received from M/s. Maruti Udyog Ltd. (MUL) towards fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that there has been no wilful misstatement or suppression of facts. 4. We have considered the facts of the case. Authorised Service station is defined as under : " 'authorised service station' means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any service, repair, reconditioning or restoration of any motor car, light motor vehicle or two whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free services to the dealers. The respondents have also stated that providing such free services is part of the functions and duties of dealers who are entitled to the dealership commission. Also the free services are rendered to the car buyers and not to M/s. MUL and the car buyers pay nothing therefor. Seen in this light it is evident that the demand of service tax as per column 5 of the table a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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