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2015 (8) TMI 1247 - CESTAT ALLAHABAD

2015 (8) TMI 1247 - CESTAT ALLAHABAD - TMI - Authorised service station service - Free services during warranty period - Whether respondent is liable to pay service tax on free own services provided by the dealers - Hed that:- it has not been brought out by Revenue whether any consideration is received by the dealers from the manufacturer or the buyers of vehicles - Decision in the case of CCE, Indore vs. Jabalpur Motors Ltd. reported in [2015 (1) TMI 1140 - CESTAT NEW DELHI] followed - Decided .....

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rvices provided by the dealers of M/s General Motors India Pvt. Ltd. 2. Shri B.B. Sharma (AR) appearing on behalf of the Revenue argued that respondent get amounts paid from M/s General Motors India Pvt. Ltd. in the form of dealers margin. That as per CBEC Circular No. 96/7/2007-ST dated 23/08/2007 service tax is payable where a service is provided by the dealers and consideration for the same is received from the manufacturer Learned AR thus strongly emphasised that order passed by the First Ap .....

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yable by the respondent and their appeal has been correctly allowed by the First Appellate Authority. Learned Advocate relied upon the following case laws in support of his arguments :- (i) CCE, Indore vs. Jabalpur Motors Ltd. reported in 2014 (36) S.T.R. 1160 (Tri. Del.) ; (ii) Hydro S&S Industries Ltd. vs. CCE, Pondy reported in 2010 (17) S.T.R. 32 (Tri. Chennai) ; (iii) ASL Motors Pvt. Ltd. vs. CCE & ST, Patna reported in 2008 (9) S.T.R. 356 (Tri. Kolkata) and (iv) Pillai & Sons M .....

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led by the Revenue it is stressed that CBEC Circular requires service tax to be payable on such services if the consideration is received by the dealers from the manufacturer. As observed from the case records it has not been brought out by Revenue whether any consideration is received by the dealers from the manufacturer or the buyers of vehicles. In the case of CCE, Indore vs. Jabalpur Motors Ltd. reported in 2014 (36) S.T.R. 1160 (Tri. Del.) CESTAT, Delhi held as follows under similar factual .....

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