9911796707
TMI Blog2007 (5) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) dated 13-12 2006. In the impugned order, the Commissioner (Appeals) has held in para 6 as follows:- 6. The second issue involved in the case relates to leviability of Service Tax on free services provided by the appellant during warranty period. In this regard, I find that the Adjudicating Authority has observed that the appellant is receiving "warranty labour charges" for the free serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y him". In view of the above definition, I find that, there is sufficient evidence on record to prove that the appellant has charged certain amount for the services, therefore, it is incorrect to say that the value of the services was zero, in view of this I find that the appellant contention is not based on law thus not sustainable accordingly, I hold that the demand on this issue is also sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold the vehicle (in this clause referred to as Selling Dealer) the Selling Dealer shall promptly pay the bills for free services of the Servicing Dealer. If such payment is delayed beyond six weeks of receipt of the claim by the Selling Dealer, MUL shall be entitled to debit the Selling Dealer and credit the Servicing Dealer with the like amount which may include a penalty component to be decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the three free services during the warranty period as elaborated in Article X of the said dealership agreement. 5. Having regard to the facts and circumstances of the case, I hereby direct the applicants to pre-deposit a sum of Rs. 1,00,000/- (Rupees one lac only) within six weeks from today, failing which both the appeals shall stand dismissed. On deposit of the said amount, the remaining amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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