2018 (2) TMI 226

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..... d, CA, ORDER Per: B. RAVICHANDRAN The appeal is against order dated 31.02.2006 of Commissioner (Appeals), Mangalore. The appellants are an Authorized Service Station for M/s Maruti Udyog Limited. During the course of their business they have also sold extended warranty facility (coupons) to the vehicle buyers on behalf of the manufacturer (Maruti Udyog). The extended warranty facilitates the o .....

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..... enalty on equivalent amount under Section 78 and further penalty under Section 76 of the Finance Act 1994. On appeal the original order was confirmed. 2. The learned counsel for the appellant submitted that their activity of selling extended warranty coupons were considered under the category of tax entry for 'Authorized Service Station'. This tax entry under Section 65(105)(zo) talks about any s .....

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..... ce or repair in any manner. It is apparent that it is not Maruti who is bringing in any vehicle any service or repair as a customer, so that the activity can be brought under Section 65(105) (zo). The services, if any, rendered by the appellant to Maruti as a client in the present arrangement cannot be covered in the above mentioned tax entry. 4. In view of the above discussion, we find the impug .....

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