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TMI Blog2019 (10) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... LLAIS AGENCIES PVT. LTD., COIMBATORE VERSUS THE COMMISSIONER OF G.S.T. CENTRAL EXCISE, COIMBATORE [ 2019 (1) TMI 437 - CESTAT CHENNAI] has allowed the appeal, holding that cost of material reimbursed by the manufacturer cannot be subjected to levy of service tax under the provisions of Section 67 of the Finance Act, 1994. In view of the fact that on the identical facts, for the previous peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the appellant herein, is engaged the business of sale of light motor vehicles / spares and also undertakes service/repair of light motor vehicles of TOYOTA brand at its authorized service station. The appellant is registered with the service tax department under the taxable category of Authorized Service Station Service and Transport of Goods by Road Service . During the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and equal amount of penalty was imposed on the appellant. On appeal against the adjudication order, the Ld. Commissioner of Customs, Central Excise Service Tax (Appeals), Coimbatore, vide the impugned order dt.20.02.2013, has upheld the adjudication order and rejected the appeal filed by the appellant. Feeling aggrieved with the impugned order, the appellant has preferred the present appeal befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 67 of the Finance Act, 1994. The order was passed by the Tribunal by placing reliance on the judgement of Hon ble Supreme Court delivered in the case of Union of India Vs Intercontinental Consultants and Technocrafts Pvt. Ltd. 2018 (10) G.S.T.L 401 (SC). In view of the fact that on the identical facts, for the previous period, appeal of the appellant has already been allowed by the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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