TMI Blog2008 (11) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri B.L. Narasimhan, Advocate for the appellants. Shri A.K. Madan, Departmental Representative, for the Revenue. [Order per M. Veeraiyan, Member (Technical)] - This appeal is against Order of the Commissioner (Appeals) No. 35-CE/MRT-I/2006 dated 23.3.2006. 2. Heard both sides. 3. Relevant facts, in brief, are as follows:- (a) the appellant is an authorized dealer of Maruti Udyog Ltd. and sell vehicles to various customers. (b) The appellant has entered into an arrangement/agreement with financial companies, namely Kotak Mahendra Primus Ltd., ICICI Banks, and HDFC Bank for the purpose of arranging finance for vehicles sold by them to their c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rstood and conclusion arrived at to the fact that they are rendering business auxiliary services. 4.2. A service is rendered which benefit self and 3rd party, it cannot be treated as service to the 3rd party. He relies on the decision of the Hon'ble Supreme Court in the case of Philips India Ltd., reported in 1997 (91) ELT 540 (SC) wherein it has been held that the advertisement carried out by the dealers benefiting both the dealer and the manufacturer cannot need to inclusion of the dealer portion of the expenses to the assessable value of the product. He also relies on the decision of the Single Member Bench of the Tribunal in the case of Silicon Honda, reported in 2007 (7) STR 475 (Tri.-B'lore) and in the case of Chadha A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone through indicates that the appellant is definitely promoting the finance scheme of the finance companies but the fact that the said promotion is limited to vehicle sold for them is not significantly relevant to consider their status. In any business it can be said that both the buyer and seller are beneficiaries. Similarly in any service in a broader sense both the provider and recipient are beneficiaries. In school a teacher and student are rendering services to each other. In this case it has been stressed that the appellant is not rendering services exclusively for the finance companies. Their main object is to promote their own business. Is it a case, where the appellant is rendering services to the finance companies. Is it a case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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