2007 (8) TMI 89

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..... vidence by revenue in his support - Appeal Nos. ST/93 & 94/2007 - Final Order Nos. 928 & 929/2007 - Dated:- 10-8-2007 - [Order per: T.K. Jayaraman, Member (T)], - These appeals have been filed against the Orders-in-Appeal Nos. 185/2006-ST and 02/2006-ST (CLT), dated 17-11-2006 passed by the Commissioner of Central Excise Customs (Appeals), Cochin. 2. The appellants are Authorized Servic .....

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..... e learned JDR, for the Revenue. 4. Heard both sides. 5. The learned Chartered Accountant pointed out that the services have been rendered free. In fact, after the purchase of the vehicle, 3 free services are rendered. The idea of giving free service is to detect the manufacturing defects. In any case, it was urged that when no consideration is received for the services rendered, there cann .....

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