TMI Blog2009 (10) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... e after-sales service rendered during the warranty period and set aside the demand of service tax confirmed on such basis, held that- uphold the impugned order and set aside the demand and penalty and reject the appeal. - S/248 OF 2007 - 1465 OF 2009 - Dated:- 16-10-2009 - MS. JYOTI BALASUNDARAM, VICE PRESIDENT Ms. Indira Sisupal for the Appellant. Ms. Radhika Chandrasekar for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that it is only a presumption of the department that the dealer's margin was inclusive of the cost of free after-sales service rendered during the warranty period and set aside the demand of service tax confirmed on such basis. Following the ratio of the above decisions, I uphold the impugned order and set aside the demand and penalty and reject the appeal. - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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