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TMI Blog2023 (9) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Alok Kumar Kothari, Advocate Present for the Respondent: Shri R Jain, Authorised Representative ORDER A common issue arises in all four appeals and, therefore, they are being decided together by a common order. 2. The issue involved is as to whether service tax is payable on the amount for the free services provided by the appellant, an authorised dealer and service station of Maruti U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted out that another appeal of the appellant was also decided by the Commissioner (Appeals) in favour of the appellant by Order-in- Appeal No. 172 (SM) /ST/JPR/2021 dated 13.04.2021. 5. Shri Rajesh Jain, learned authorised representative appearing for the department has however, submitted that the decision of the Tribunal in Hindustan Auto House was on different grounds and therefore, cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been shown any evidence to show that the vehicle manufacturer has specifically reimbursed amounts for the said free services. The learned Authorised Representative submits that there is no actual reimbursement by Hyundai Motors towards service charges and he relies on the certificate of vehicle manufacturer in this regard. The learned DR is not able to produce any evidence contrary to this. Show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh an appeal was initially filed by the department to assail the aforesaid order but it was withdrawn on monetary grounds. 9. It was noticed by the Commissioner (Appeals) in the order dated 13.04.2021, while deciding another appeal filed by the appellant to assail the order dated 03.03.2020 passed by the Superintendent, that the demand made in respect of a similar issue was set aside by the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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