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TMI Blog2017 (5) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent ORDER Per: M.V. Ravindran This appeal is filed by Revenue against order-in-appeal No.P-I/MMD/242/2012 dated 21.12.2012. 2. Heard both sides and perused the records. 3. Revenue is aggrieved in this case by the impugned order on the ground that the first appellate authority has set aside the demand of service tax liability on the consideration which is worked out for free after-sale serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the vehicles can be sold by the respondent to other dealers or to the customers and the difference between maximum price and the price at which the vehicles sold to the dealers constitutes the margin received by the respondent from the customers for the services rendered by the respondent like cost of three free services during the warranty period. 4.1 We find that the issue is no more res i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. - 2009 (13) STR 190 (Tri. - Del). 4.2 We find that the first appellate authority has relied upon various decisions of the Tribunal on this point and hence we do not find any merits in the appeal filed by Revenue. The issue is now settled in favour of the respondent. 5. In view of the foregoing, we hold that the impugned order is correct and legal and does not require any interference. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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