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TMI Blog2018 (5) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sulekha Beevi C.S. And Shri V. Padmanabhan, JJ. Shri S. Durairaj, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent Per Bench, All these appeals deal with similar issue and hence are being disposed of by this common order. 2. M/s. Sree Saradhambal Automobiles Pvt. Ltd. as well as M/s. ABT Ltd. are the authorized dealers for M/s. Maruti Suzuki India Ltd. M/s. Chand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emitted to the respective manufacturers. In the above factual scenario, the department issued show cause notice and confirmed demand of service tax on the amounts received by the dealers from the manufacturers of motor vehicles towards the cost of spares used in replacement during the warranty and extended warranty service. Further, the extended warranty premium recovered by the dealers from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urers of motor vehicles and on such premium, the manufacturers of motor vehicles have paid appropriate service tax. The Revenue is not justified in considering such amounts as reimbursement of cost of spares. 4. The ld. AR justified the impugned orders. He submitted that the manufacturers of motor vehicles have reimbursed the cost of rendering warranty as well as extended warranty service on whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of spares by the manufacturers of motor vehicles. The extended warranty premium amounts are liable to payment of service tax under the appropriate category of service but it stands submitted that the service tax demand thereon has been paid by the manufacturers of motor vehicles to whom such premium has been transferred. Consequently, we find no justification for demand of service tax of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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