9911796707
TMI Blog2015 (8) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... buyers of vehicles - Decision in the case of CCE, Indore vs. Jabalpur Motors Ltd. reported in [2015 (1) TMI 1140 - CESTAT NEW DELHI] followed - Decided against Revenue. - Service Tax Appeal No. 319 of 2010 - Final Order No. 52193/2015 - Dated:- 7-7-2015 - Mr. G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : Shri B.B. Sharma, A.R. For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be set aside and the order-in-original dated 26/08/2009 passed by the Adjudicating Authority should be restored. 3. Shri Ankit Vishnoi (Advocate) appearing on behalf of the respondent argued that free own services are provided by the dealers for which no consideration is received from the recipient of the services. That no amount is paid by M/s General Motors India Pvt. Ltd. for the fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax on free own services provided by the dealers. First Appellate Authority has relied upon the case law of ASL Motors Pvt. Ltd. vs. CCE ST, Patna reported in 2008 (9) S.T.R. 356 (Tri. Kolkata) to hold that no service tax liability is attracted. As per the grounds of appeal filed by the Revenue it is stressed that CBEC Circular requires service tax to be payable on such services if the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e related taxable service is defined as a service rendered to a customer, by an authorised station, in relation to any service, repair, reconditioning or restoration of motor cars, light motor vehicles or two wheeled motor vehicles in any manner. 5. It is evident from the above definition that the liability to service tax is on account of the said service provided to a customer. The service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received on account of salary of drivers of vans used for providing mobile service to the car owners shown in column 4 of the table, it is evident that the customer in this case is the car owner who is the recipient of service. M/s MUL receive no service nor are M/s MUL, the respondents customers. Thus the respondents have not provided the service of authorised service station to them (i.e. M/s MU ..... X X X X Extracts X X X X X X X X Extracts X X X X
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