2007 (11) TMI 236

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stainable - no tax can be levied on them on account of free services - appellants have already paid tax & cess demanded - balance dues are towards penalty & interest yet to be quantified - waiver of pre-deposit and stay of recovery of the dues granted - S/4/2007 - 1115/2007 - Dated:- 16-11-2007 - Shri P. Karthikeyan, Member (T) [Order] - 1. The applicant M/s. Pillai Sons Motor Company, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing the period 2000-2003 and 2005-2006 (up to 12/05). 2. Moving the application the ld. Counsel submits that the appellants pay service tax on the entire consideration received on sale of the vehicles. They were not paid any amount by MUL for rendering the first three services for each vehicle sold. It is their contention that as no amounts are collected from any person towards the services re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X