9911796707
TMI Blog2014 (8) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... s specified under TMS. It is seen that in the case of SSP, the wear and tear parts are not covered. - applicant had took a definite stand before the adjudicating authority that during the course of implementing the Schemes, dealers are required to replace some component or spare parts and VAT is payable on the said items. he Hon'ble Delhi High Court in the case G.D. Builders Vs Union of India [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he customers to avail extended warranty plan for maintenance through the authorised service station. In the present case, the dispute relates to demand of service tax on the extended warranty service for the period 01.05.2011 to 30.06.2012. There is a demand of tax of ₹ 3,89,87,290/- along with interest and penalty. 3. After hearing both sides and on perusal of the records, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is between the applicant and customer and the dealer is only seller of extended warranty. So, after amendment of the Section 65(105)(zo) from 01.05.2011 as mentioned above, the applicant is liable to pay tax. 4. The main contention of the learned Counsel is that the tax is payable by the Authorised Service Station and not by the manufacturer of cars. It is submitted that the applicant indemnif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice. It is seen that the applicant stated that the percentage of labour is averaged between 6-7%. They have also mentioned the parts value separately. 5. On perusal of the various plans as reproduced in Para 7 of the Adjudication Order, we find that the Total Maintenance Plan (TMS) includes the wear and tear parts, Schedule Service Plans (SSP), includes all replacement and adjustments specif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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