2007 (8) TMI 89

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 02/2006-ST (CLT), dated 17-11-2006 passed by the Commissioner of Central Excise & Customs (Appeals), Cochin. 2. The appellants are Authorized Service Station of M/s. Maruti Udyog Ltd. They rendered free services for the vehicles sold by them. Revenue proceeded against the appellants for demand of Service Tax and Education Cess for the period from 16-7-2001 to 31-3-2005. The lower authority held .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o detect the manufacturing defects. In any case, it was urged that when no consideration is received for the services rendered, there cannot be any question of levying Service Tax. 6. The learned Departmental Representative pointed out that there is reimbursement to the appellant for the services rendered. The Bench wanted the learned JDR to show the evidence for reimbursement for the services re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X