TMI Blog2015 (11) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices as charges and value added tax is paid on such amount. - 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. (2015 (1) TMI 1140 - CESTAT NEW DELHI) - impugned order is unsustainable and liable to be set aside - Decided in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Commissioner of Central Excise, Indore Vs. Jabalpur Motors Ltd.- 2014 (36) S.T.R. 1160 (Tri-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 margin for can be considered as an amount received for free servicing undertaken by the appellant on behalf of Maruti Udyog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service. M/s. MUL receive no service nor are M/s. MUL, the respondents' customers. Thus the respondents have not provided the service of authorised service station to them (i.e. M/s. MUL). Accordingly this amount cannot be made liable to service tax under the category of authorised service station service.' It can be seen that the Tribunal has specifically gone into the very same issue and held in the favour of assessee. The said ratio is applicable in this case before us. 9. Accordingly, in the facts and circumstances of this case, we hold that the impugned order is unsustainable and liable to be set aside and do so. The impugned order is set aside and the appeal is allowed. (Pronounced in Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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