9911796707
TMI Blog2017 (12) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. (MML in short) and also for providing after sales services within the territory prescribed. According to the Department, the agreements dated 25.10.1999 and 05.04.2006 entered between the appellant and MML provided for establishing and conduct for service centres interalia at Theni, Dindigal and Karaikudi. Though the appellant was conducting authorized service station at Madurai, they had branches at Dindigul, Theni and Karaikudi. It appeared that the appellants were not paying service tax on the labour charges collected for the services rendered in these three branches. SCN was issued proposing to demand service tax on the labour charges collected from the customers/reimbursed by the manufacturer for the services rendered in the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng service tax for the alleged service stations at Dindigul, Theni and Karaikudi is from 16.06.2001 to 31.03.2006. In the agreement dated 25.10.1999, the territory mentioned did not include these places and therefore the demand of service tax on the labour charges which are reimbursed by the manufacturer are not subject to levy of service tax under the category of authorized service station services. 3. The Ld. AR Shri K. Veerabhadra Reddy, JC, reiterated the findings in the impugned order. He adverted to para-14, 15 and 16 of the impugned order. He submitted that the plea of the appellant that the agreement dated 25.10.99 did not include the names of places like Theni, Dindigul and Karaikudi as per the copy of the agreement was considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mari (Madurai District) are territories authorized by the manufacturer to establish and conduct authorized service stations. Clause 11 of the agreement stipulates that the dealer (appellant) shall provide and arrange with its branches, sub-dealers and service centres to provide adequate and satisfactory after sales service for the products used in the territory including those which have not been sold by them as in the manner described in Annexure-2 to the agreement. Further, it states that the dealer (appellant) shall establish new service centres in the territory as and when in the opinion of the Company it is necessary to establish such additional service centres. When the agreement mentions the territory to include all these places, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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