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TMI Blog2012 (5) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... s dealer of the motor vehicle and the other as the authorized service station. The GTA services utilized for the purpose of transport of the vehicle to the dealer’s premises relate to their activities as a dealer. This GTA services cannot be treated as input services in respect of activities undertaken by the respondent as authorized service station - The activity of providing Teflon Coating at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as input services for the activities of the respondent relating to the authorized service station - Decided in favour of Revenue. - ST/1253/2010 - Final Order No. 295/2012 - Dated:- 11-5-2012 - Shri M. Veeraiyan, J. REPRESENTED BY : Shri Ravichandran, Superintendent (AR), for the Appellant. None, for the Respondent. [Order]. This is an appeal by the department against the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and imposed penalty under Section 76 of the Finance Act. On an appeal by the party, the Commissioner (Appeals) set aside the order of the original authority. 4. Learned Superintendent (AR) referring to Board s Circular No. 699/15/2003-CX., dated 5-3-2003 submits that the activities of the respondent as a dealer of vehicle are different from the activities of the respondent as authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced below : 3. The activity of providing Teflon Coating at the time of sale cannot be construed as a service or repair provided by an authorized service station even though the same dealer may also be authorized to carry out after sale services. The authorized sales dealer and authorized service station are appointed to perform two distinct functions for the car manufacturer and therefore the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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