2011 (9) TMI 407

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in CST, Chennai Vs Concorde Motors (India) Ltd. (2010 -TMI - 207698 - CESTAT, Chennai) holding that service tax is not leviable on free after-sales service provided by the vehicle dealer - Decided in favour of assessee.
Ms.JYOTI BALASUNDARAM, J. Sri S.Veeramani, C.A. For the Appellants Shri Parmod Kumar, SDR For the Respondent For reasons recorded below, I waived predeposit of interest an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed to condone under the statutory provision. However, I note that the assessees had moved the Hon ble Madras High Court for a mandamus directing the Commissioner (Appeals) to take on file their appeals against confirmation of demands and imposition of penalties, and vide order dt. 17.3.2011 in W.P.Nos.4421 and 4422/2011, the High Court passed the following order :- 2. In view of the averments ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r against the order, dated 30.3.2010, demanding the payment of service tax, by the petitioner, and dispose of the same, on merits and in accordance with law, within a period of six weeks thereafter, after giving an opportunity of hearing to the authorized representative of the petitioner company. The above orders makes it clear that the delay occasioned by the assessees in filing appeals before .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X