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TMI Blog2015 (12) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... e Servicing Dealers, the Selling Dealer shall pay the bills of the free services. We find that this is an internal arrangement between two dealers and has nothing to do with the payment for the service provided by the Selling Dealer to the customer of the car. The show cause notice has been issued to the Selling Dealer demanding service tax for the services rendered to the Customer. As far as this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warranty period. There is no dispute on the fact that service charges are not recovered from the customers, as the practice is to include such charges, if any, in the dealers margin which is given by the manufacturer to the dealer. The respondent relies on the Tribunal judgment in the case of K.P. Automobiles Pvt. Ltd. Vs. Commissioner of C.Ex. Jaipur-I 2009 (13) STR 389 (Tri. - Del.), Indus Moto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayed beyond six weeks of receipt of the claim by the Selling Dealer, MSIL shall be entitled to debit the Selling Dealer and credit the Servicing Dealer with the like amount which may include a penalty component to be decided by MSIL . According to Ld. AR, the Agreement shows that there is a definite value of the services involved because in the cases where the services are provided by another d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealers margin and no service charge is received from the service recipient. If at all, in the light of the above, it is the transaction between the two dealers which could have been subject to tax. The judgments cited above squarely apply in the facts of the present case. Therefore we uphold the impugned order and dismiss the appeal of the Revenue. (Pronounced Dictated in court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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