9911796707
TMI Blog2013 (10) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... he dealer is to establish and maintain at its cost the adequate and satisfactory sales and service facilities as recommended by the company from time to time, with proper personnel and equipment for sales and servicing, at its cost - The terms and conditions of the dealer agreement entered into between the applicant and the dealer shows that the sale and service is at the cost of the dealer - the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand is confirmed after denying the credit of service tax paid by the dealers of the applicant. 4. Brief facts of the case are that the applicants are engaged in the manufacture of motor vehicles which are sold to various dealers. The dealers are undertaking the service of vehicles during the warranty period. The dealers are liable to pay service tax in respect of taxable service provided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value the assesse is entitled to credit. 7. In view of this the demand is not sustainable. 8. Revenue relies upon the definition of input service as provided under Rule 2(l) of the Finance Act, 1994 (sic) and also relies upon the terms and conditions of the agreement entered between the applicants and the dealers, a copy of which is on record. The contention is that as per Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue in such case the assesse is entitled for credit of service tax. In the present case we have gone through the dealer's agreement. As per Annexure II Schedule I of the agreement the obligation on the dealer is to establish and maintain at its cost the adequate and satisfactory sales and service facilities as recommended by the company from time to time, with proper personnel and equipment for sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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