2009 (1) TMI 18

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..... ipur, and also in the case of K.P. Automobiles Pvt. Ltd. vs. CCE, Jaipur – therefore, demand of tax is not sustainable - 76 OF 2007 - - - Dated:- 5-1-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri Shekhar Vyas, Advocate for the appellant; Shri Sunil Kumar, Departmental Representative, for the Revenue, [Order per: P.K. Das, Member (Judicial)] - .....

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..... he submissions. The 'free services' said to have been rendered by the appellant to the purchaser of the vehicle is not really free. The value of such services are already included in the price of the vehicle paid by the customers. The value has also been included for the purpose of paying excise duty and sales tax. It is also admitted that when the services are rendered by the appellant to the pur .....

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..... that the vehicle manufacturers have specifically reimbursed any amounts towards the said services. In these circumstances, payment of service tax and imposition of penalty under various sections are not sustainable." 3. In view of the above decision, we do not find any reason to sustain the demand of tax. Accordingly, the impugned order is set aside and the appeal is allowed with consequential .....

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