2018 (2) TMI 226

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..... s - Held that: - the appellant is not providing service of authorized station to Maruti, as a customer. Services by authorized service station is always to a customer who brings in his vehicle for any service 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 .....

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..... the vehicle to avail warranty on motor vehicle for a period beyond normal warranty. Such extended warranty coupons are provided to the owners on payment of a fixed consideration, as decided by M/s. Maruti Udyog. The appellants receive a part of that money as their commission from Maruti Udyog. The dispute in the present case is relating to the tax liability of the appellant on the total value of e .....

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..... vice provided to a customer, by an authorized station, in or in relation to any service or repair of motor cars, in any manner. In the present case, they are not providing any service to the customer who is the owner of the motor vehicle. 3. We have heard both the parties and perused the appeal records. The original authority held that the appellants collected extended warranty amount on behalf .....

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