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Uttam Toyota Versus Commissioner of Central Excise And Service Tax, Ghaziabad

2015 (5) TMI 773 - CESTAT NEW DELHI

Waiver of pre deposit - Non inclusion of value of spares - Free service during warranty period - Held that:- In the case of free service provided by the applicant on behalf of M/s TKML to the customers of M/s TKML is reimbursing whole of the expenses .....

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of warranty had been reimbursed by M/s TKML . In this situation also that value of spare replaced during the period of warranty is not includible in the taxable service. Therefore, the applicant has made out a complete waiver of pre-deposit - follow .....

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2015 - Ashok Jindal, Member (J) And R K Singh, Member (T),JJ. For the Appellant : Shri Manish Gaur, Adv For the Respondent : Amresh Jain, DR ORDER Per: Ashok Jindal: The applicant is an authorized service station of M/s Uttam Toyota Ltd. and providin .....

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ares is required to be included in the taxable service provided by the applicant. 2. Another issue is that during the warranty period, the applicant is also providing free service to the customers of M/s TKML and for those is recovering, the service .....

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the applicant is required to pay service tax on the warranty claims reimbursed by M/s TKML. 3. Heard the parties, Considering the submissions in detail. The issue whether the applicant is liable to pay service tax on spares or not was dealt by the Tr .....

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waiver of pre-deposit. 4. Further, we find that in the case of free service provided by the applicant on behalf of M/s TKML to the customers of M/s TKML is reimbursing whole of the expenses incurred by the applicant i.e. service charges plus cost of .....

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