9911796707
TMI Blog2007 (9) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 - 1061/2007 - Dated:- 7-9-2007 - Dr. S.L. Peeran, Member (J) [Order per] - This appeal arises from the Order-in-Appeal No. 122/2006 ST dated 2-6-2006 by which Service Tax has been confirmed on the appellants who were carrying on free service of cars under the category of "Authorized Service Station" in respect of the cars sold through their agencies. The appellants were discharging Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax is not leviable on free services rendered by the assessee. He files a copy of the order. 2. The learned DR submits that the Ministry has clarified in the Circular F. No. B11/1/2000 TRU, dated 9-7-2001 that the Service Tax is not required to be discharged by dealers who have sold the vehicle through their agencies and have rendered free service. 3. The learned Counsel submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive pointed out that there is reimbursement to the appellant for the services rendered. The Bench wanted the learned JDR to show the evidence for reimbursement for the services rendered. He was not in a position to show us any evidence for reimbursement. The Adjudicating authority has stated that the cost for the services rendered is actually hidden in the cost of the vehicles itself. Thus, we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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