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TMI Blog2014 (10) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ndertaken as value addition by them and it is neither for the seller nor the purchaser. It is an activity undertaken to increase the value of the vehicle so that they get the maximum return out of it. Therefore we cannot say that there is a service element in this transaction either. As regards the invoices produced before us there is no clarity being there as to whether the Commissioner has seen these documents - In any case there is no observation saying that the vehicles were not sold under an invoice by the appellants - appellants have made out a case in their favour completely - Following decision of M/s Sai Service Station Ltd Versus Commissioner of Central Excise, Customs and Service Tax [2014 (4) TMI 640 - CESTAT BANGALORE] - Decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available with me, I find that M/s. Sai is engaged in the business of selling used/pre-owned cars belonging to their clients through their Maruti True Value Division under the MUL Dealer ship and provide services to handle, refurbish, promote or market pre-owned/used vehicles provided by their clients. It is observed that when a client comes to them for sale of his vehicle, they evaluate the vehicle according to certain norms specified by MSIL, based on the year of manufacture, condition of the vehicle and thereafter, fix a price after analyzing the above norms. If the said price is agreeable to the owner of the vehicle, they take delivery of the vehicle by issuing a Delivery Receipt specifically undertaking the responsibility of the vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle and thereafter, fix a price after analyzing the above norms. If the said price is agreeable to the owner of the vehicle, they take delivery of the vehicle by issuing a Delivery Receipt specifically undertaking the responsibility of the vehicle till its being transferred to a new buyer and issue a Possession Letter as an evidence for taking possession of the vehicle, RC Book, Insurance documents etc. in original. At the time of taking delivery, they obtain signatures on blank Form-29 and Form-30 as prescribed in the Motor Vehicles Act, for transfer of ownership of vehicle. After refurbishing and carrying out the required works as instructed by MSIL at their workshop, they display the vehicle at their used car show room, finds a buyer an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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