TMI Blog2016 (2) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... e discharged their statutory obligation, as such, it is not taxable. In so far as the service tax on sale of extended warranty is concerned, although we find that the service tax may be exigible on the net discount/commission earned, but in absence of proper classification, both in the show-cause notice and the impugned order, we set aside the demand on this count. - Demand set aside - Decided in favor of assessee. - S.T Appeal No. 200/10 - - - Dated:- 17-12-2015 - Anil Choudhary, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri Vineet Kumar Singh, Adv For the Respondent : Shri M K Sarangi, Joint Commissioner, DR ORDER Per Anil Choudhary The Appellant, M/s Anand Motor Agency, is in Appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of extended warranty is concerned, the appellants have demonstrated before us that they had purchased the extended warranty coupons from the manufacturer and sold to the buyers and earned some discount/commission on the same. It is further argued that the gross sale value is, wrongly taxed and at best only the net discount and commission earned is taxable. The ld. Counsel further argues that no proper classification have been given either in the show-cause notice or in the impugned order. As such, imposition of tax is vitiated and fit to be set aside. 4. So far as the registration charges is concerned, they have discharged their statutory obligation under Rule 42 of the Motor Vehicle Rules, 1989, which provides no holder of trade ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods and the materials utilized for repair, is separately disclosed in the agreement and it is separately mentioned in the invoices of the assessee. Further, the assessee has paid excise duty and sales tax on such goods, used in repairing process. Accordingly, the Tribunal was correct in holding that no service tax could be demanded on the components representing value of goods and materials used for carrying out repair. 6. The ld. D.R. for the Revenue, relies on the impugned order and prays for dismissal of Appeal. 7. Having considered the rival contentions, we hold that the service tax is not exigible on handling charges, registration services and sale of spares and lubricant, which have been separately reflected in the invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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