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TMI Blog2013 (12) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per Mathew John 1. Applicant is the dealer of vehicles manufactured by M/s. Maruti Suzuki Ltd. They provided free service during the warranty period for which they were reimbursed for cost of services and for cost of materials. On cost of services, they paid service tax. On cost of materials, they did not pay service tax. Revenue was of the view that applicant should have paid service tax on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned advocate submits that the question whether cost of spare parts provided during free warranty service is to be included in the value has been considered by this Tribunal in many stay petitions and waiver of predeposit of dues was granted. He cites one such stay order No.41227, 41228/2013 dt. 7.5.2013 in the case of Sree Saradambal Automobiles (P) Ltd in appeal Nos.ST/619, 620/12. He re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Stations are carrying out service under Extended warranty scheme as agents of Maruti Suzuki Ltd. which reimburse the expenses incurred by the concerned Authorized Service Station. He submits that there should not be further service tax demand on this count and his appeal should be admitted without any pre-deposit. 5. Opposing the prayer, Ld. AR for Revenue submits that applicant is not eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Maruti authorised dealer and set-up, serviced by Maruti authorised dealer/service station as per MSIL recommended periodic maintenance schedule. b) The contract form which contract no. must be filed by the dealer and customer should retain the same. c) The extended warranty contract must have been registered with the dealer, and the dealer must have in turn registered with MSIL. d) The Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission. The value of warranty service though received in the hands of applicant, prima facie it does not form part of the value of services rendered by the applicant. We also notice that they have paid service tax on the actual amount retained by them for the services provided namely canvassing of business of extended warranty. Therefore, we waive the requirement of predeposit of dues arising out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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