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TMI Blog2011 (1) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... eeraiyan: Heard both sides on the stay application. 2. The applicant is a dealer of vehicles manufactured by M/s. Toyota Kirloskar Ltd. They are appointed to undertake the work of after sale services of the all types of vehicles manufactured by the said manufacturers. They are registered as service provider under the categories of 'authorised service station' and 'business auxiliary service'. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n during the warranty period. In respect of such sales VAT stands paid by them. The sale of these components /parts is customer specific as per their needs assessed during inspection of the vehicle. He submits that under notification No. 12/2003, value of materials so sold are to be excluded as upheld by the Hon'ble Supreme Court while affirming the decisions in Adlabs vs. CCE, Civil Appeal No. 70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vities undertaken by the applicant. 5. Learned Jt. CDR reiterates the findings and reasoning of the Commissioner. He relies on the decision of the Tribunal in Jaihind Projects Ltd. [2010 (18) STR 650 (Tri-Ahmd)] and in the case of Naresh Kumar & Co.Pvt.Ltd. reported as [2008 (11) STR 578 (Tri-Kolkata)]. 6.1 We have carefully considered the submissions from both sides. Prima facie we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le goods by the manufacturer to the dealer. The incentives have a direct relationship with the value of goods so sold on which excise duty becomes payable. To treat the value as representing the value of business auxiliary services, is prima facie not correct. And therefore, the demand of about Rs.75.23 is also not, prima facie, sustainable. 7. In respect of demand relating to other services, dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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