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TMI Blog2007 (5) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 1,00,000/- - Appeal Nos. ST/186-187/2007-SM(BR) - Stay Order Nos. 450-451/2007-SM(BR)(PB) - Dated:- 17-5-2007 - [Order per] - This is an application filed along with appeal challenging the order of Commissioner (Appeals) dated 13-12 2006. In the impugned order, the Commissioner (Appeals) has held in para 6 as follows:- 6. The second issue involved in the case relates to leviability o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined under Section 67 of the Finance Act, 1994, which reads as under: "for the purpose of this Chapter the value of any taxable service shall be the gross amount charged by the service provider of such service rendered by him". In view of the above definition, I find that, there is sufficient evidence on record to prove that the appellant has charged certain amount for the services, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall provide 3 free services to the retail customer. In the event of any free service as prescribed in schedule being rendered or provided by another Dealer or MASS (in this clause referred to as Servicing Dealer) other than who sold the vehicle (in this clause referred to as Selling Dealer) the Selling Dealer shall promptly pay the bills for free services of the Servicing Dealer. If such payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement clearly indicates the nexus between the manufacturer and the dealer in terms of free services during the warranty period. The authorized dealer draws commission from the manufacturer which obviously includes certain cost in terms of the three free services during the warranty period as elaborated in Article X of the said dealership agreement. 5. Having regard to the facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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