TMI Blog2008 (11) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice recipient - vehicle manufacturers have specifically reimbursed any amounts towards the said services - in these circumstances, payment of service tax and imposition of penalty is not sustainable - 186 to 187 and 278 of 2007 - ST/370-372/2008 (PB) - Dated:- 21-11-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri Alok Kotwhari , C.A. for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is reproduced below: "6. We have carefully considered the submissions. The "free services" said to have been rendered by the appellant to the purchaser of the vehicle is not really free. The value of such services are already included in the price of the vehicle paid by the customers. The value has also been included for the purpose of paying excise duty and sales tax. It is also admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge from the service recipient. We have also not been shown that the vehicle manufacturers have specifically reimbursed any amounts towards the said services. In these circumstances, payment of service tax and imposition of penalty under various sections are not sustainable." 3. We find that in the present case also the appellants are authorised service station to the Maruti Udyog Ltd. as alre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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