2017 (5) TMI 1144

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tax liability cannot be on the part of margin given by the manufacturer to the dealer as being inclusive of the charges of free sale service - demand rightly dropped - appeal dismissed - decided against Revenue. - ST/86248/13 - A/86831/17/STB - Dated:- 31-3-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri A.B. Kulgod, Asst. Commissioner, for appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 001 in respect of the service tax liability on the very services rendered during the warranty period and also the various case laws. On scrutiny of the dealer agreement, came to a conclusion that the service tax liability does not arise on the pre-delivery inspection (PDI) charges and after-sale service rendered free to their customers. In the grounds of appeal, Revenue has contended that the cost .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce. Further, we find that the Principal Bench of the Tribunal in the case of My Car Pvt. Ltd. - 2015 (40) STR 1018 (Tri. - Del) was considering the same issue and in respect of the same manufacturer of car i.e. Maruti Udyog Ltd., after analyzing the entire provisions and the agreement, the Tribunal upheld the contentions of the appellant therein and set aside the demand raised on the similar i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X