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TMI Blog2016 (2) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner, DR ORDER Per Anil Choudhary The Appellant, M/s Anand Motor Agency, is in Appeal against Order-in-Original No. 63/Commissioner/LKO/ST/2009 dated 30.10.2009 passed by Commr. of Central Excise & Service Tax, Lucknow, wherein demand have been confirmed on handling charges, sale of extended warranty, registration charges and spare parts and lubricants, on which VAT/Sales Tax have been paid. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and Rs. 1,02,39,375/- on sales of spare parts and lubricants totaling Rs. 1,25,07,553/-. Being aggrieved, the Appellant is before this Tribunal. 3. So far as the issue of handling charges is concerned, the appellant states that the same are part of the trading receipts related to purchase and sale of the goods and as such, no service tax is payable on this. So far as sale of extended warranty i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether temporary or permanent". It is urged that they have generated some surplus and the same is not classifiable under any head of service and as such, levy of service tax is improper and the same fit to be set aside. He further argued that the surplus earned on the registration work, cannot be classified either under BAS & BSS, as they are not supporting business of State Government or the buy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be paid on goods used in the repairing process, on which Excise duty and VAT has been paid on the value of the said goods. The Hon'ble High Court held that it has been found in the matter of fact that the value of goods and the materials utilized for repair, is separately disclosed in the agreement and it is separately mentioned in the invoices of the assessee. Further, the assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not taxable. In so far as the service tax on sale of extended warranty is concerned, although we find that the service tax may be exigible on the net discount/commission earned, but in absence of proper classification, both in the show-cause notice and the impugned order, we set aside the demand on this count. Accordingly, we allow the appeal and set aside the impugned order. The appellant wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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