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2015 (12) TMI 549 - CESTAT MUMBAI

2015 (12) TMI 549 - CESTAT MUMBAI - 2016 (42) S.T.R. 448 (Tri. - 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 Dealers, the Selling Dealer shall pay the bills of the free services. We find that this is an internal arrangement between two dealers and has nothing to do with the payment for t .....

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to tax - Decided against Revenue. - Appeal No. ST/175/2012-Mum - Final Order 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 of service tax on the three free services provided by the respondent who are an authorized dealer of M/s. Maruti Udyog Ltd. These services are provided under the warranty per .....

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p; ST, Patna 2008 (9) STR 356 (Tri. - Kolkata). 2. Revenue has tried to distinguish 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 customers. In the event of any free service as prescribed in schedule being rendered or provided by another Dealer or MASS (in this clause referred to as servicing Dealer) oth .....

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