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2015 (11) TMI 1114 - CESTAT MUMBAI

2015 (11) TMI 1114 - CESTAT MUMBAI - TMI - Demand of service tax - authorized service station - whether the amount received by the appellant from Maruti Udyog Ltd. as dealers margin for can be considered as an amount received for free servicing undertaken by the appellant on behalf of Maruti Udyog Ltd. and the handling charges which have been recovered by the appellant from their customers would be includable in the taxable value for recovery of service tax - Held that:- Amounts received by the .....

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n favour of assessee. - APPEAL No.ST/309,310/10-Mum, ST/373/11-Mum - Dated:- 26-8-2015 - Mr. M.V. Ravindran and Mr. C.J. Mathew, JJ. For The Appellant : Shri L. Badrinarayan, Advocate For The Respondent : Shri A.B. Kulgod, Additional Commissioner (AR), Per: M.V. Ravindran ORDER This appeal is directed against Order-in-Appeal No. P-III/VM/45-46/2010 dated 12/03/2010. 2. The relevant facts that arise for consideration or appellant are holders of services tax registration under the category of auth .....

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ived from Maruti Udyog Ltd. is included in the taxable value in terms of section 67 of the Finance Act 1994. Two show cause notices were issued, which, after following due process of law demands got confirmed with interest and penalties were also imposed; on an appeal the first appellate authority has rejected the appeal. 3. Learned counsel would take us through the entire case records and submit that the amount received by the appellant from Maruti Udyog Ltd. for free servicing during the warra .....

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i-Del.) and submit that the issue involved in that case and the case is in hand and the same on in respect of same Maruti Udyog Ltd. Making the judgment for free servicing during the warranty period. 4. Learned departmental representative reiterales the findings of the lower authorities. 5. We have considered the submissions made at length by both sides and perused the records. 6. The issue involved in this case is whether the amount received by the appellant from Maruti Udyog Ltd. as dealers ma .....

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the invoices as charges and value added tax is paid on such amount. 8. On this background, we find that the entire case of the revenue is misdirected, in as much is the very same issue was in the case before the Tribunal in the case of Jabalpur Motors Ltd. (supra) we reproduce the entire judgment. '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 .....

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respect of these two components of service tax demand along with penalties relating thereto. 3.The respondent have contended that M/s. MUL have not reimbursed any amount towards providing free services to car buyers as it is their (the respondents') duty as car dealers to do so and M/s. MUL has also confirmed not having made any such reimbursements. Also no service is being provided to M/s. MUL for reimbursing the salary of mobile van drivers. They further contended that there has been no wi .....

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dered to a customer, by an authorised service station, in relation to any service, repair, reconditioning or restoration of motor cars, light motor vehicles or two wheeled motor vehicles in any manner." 5. It is evident from the above definition that the liability to service tax is on account of the said service provided to a customer. The service is provided to the car buyers who are the customers. For the free services, no amount is charged from the customers. As regards the contention th .....

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