Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, NASHIK Versus M/s AUTOMOTIVE MANUFACTURES LTD

2015 (12) TMI 549 - CESTAT MUMBAI

Demand of service tax - Authorization dealer service - three service provided to the Retail customers - Held that:- Contents of the Agreement between the Maruti Udyog Ltd. and respondent only state that for the services rendered by the Servicing Deal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

how cause notice has been issued to the Selling Dealer demanding service tax for the services rendered to the Customer. As far as this transaction is concerned, as noted in the judgments above, the value of services is included in the dealers margin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er No. A/3601/2015-WZB/STB - Dated:- 28-10-2015 - P S Pruthi and Ramesh Nair, JJ. For The Appellant : Shri S L Kaloriya, Assistant Commissioner (AR) For The Respondent : Ms Puloma Dalal, CA Per: P S Pruthi: This case concerns the issue of leviability .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

from the customers, as the practice is to include such charges, if any, in the dealers margin which is given by the manufacturer to the dealer. The respondent relies on the Tribunal judgment in the case of K.P. Automobiles Pvt. Ltd. Vs. Commissioner .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tinguish the facts of these judgments from the facts in the present case. The Ld. AR refers to Para 50 of the Agreement between M/s. Maruti Udyog Ltd. and the respondent which states that- "The Dealer shall provide 3 free services to the Retail .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Selling Dealer shall promptly pay the bills for free services of the servicing Dealer. If such payments is delayed beyond six weeks of receipt of the claim by the Selling Dealer, MSIL shall be entitled to debit the Selling Dealer and credit the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ided by another dealer, the Selling Dealer shall pay the Bills for the free services provided by the servicing dealer. 3. We have carefully considered the submissions of both sides. The contents of para 50 of the Agreement between the Maruti Udyog Lt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version