2023 (10) TMI 885

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..... - warranty service provided to the customers - Appellant claims it to be free service as no amount was recover from the customers towards warranty - HELD THAT:- The present show-cause notice being issued on the basis of the earlier order of the Adjudicating Authority, with consent and concurrence of both the parties, having regard to the fact that de novo adjudication in respect of earlier reman .....

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..... ,15,280/- was confirmed alongwith interest and penalty under Section 75, 76 and 77 of the Finance Act, 1994. Demand was based on the reimbursement of expenditure on warranty obligations discharged by the authorised service stations to the vehicle owners purchased from Tata Motors. Appellant had discharged the Service Tax liability towards reimbursement of expenditure on services provided by the de .....

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..... of various issues raised in the appeal. The Appellant approached Hon'ble High Court of Bombay against such conditional remand order and ultimately got relief vide order dated 20.07.2023 upholding the remand with a direction to decide the entire matter on merit including jurisdictional issue. The present show-cause notice being issued on the basis of the earlier order of the Adjudicating Autho .....

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