2012 (5) TMI 520

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..... ), for the Appellant. None, for the Respondent. [Order]. - This is an appeal by the department against the order of the Commissioner (Appeals) No. 11/2010 (V-l) S.T., dated 26-2-2010. 2. Heard the learned Superintendent (AR). None appears for the respondent in spite of notice. 3. The relevant facts in brief are that the respondents are the authorized dealers of Hero Honda Motorcycl .....

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..... hat the activities of the respondent as a dealer of vehicle are different from the activities of the respondent as authorized service station. The GTA services utilized for transporting the vehicle to the dealer's premises cannot be treated as input service in respect of the activities undertaken by them as authorized service station. 5.1 I have carefully considered the submissions and perus .....

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..... s dealer and authorized service station are appointed to perform two distinct functions for the car manufacturer and therefore the activity performed at the time of sales of vehicle by the dealer is distinct from the service provided by the authorized service station. Normally, authorized service station comes into picture only after vehicle comes on road. Therefore, it is envisaged appears that a .....

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