9911796707
TMI Blog2024 (12) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... following the decisions of Tribunal, it is held that no service tax is payable for registration of the vehicle as held by Adjudication authority. Classification of service - Teflon coating, mat fixing, accessory fitting etc - Motor Vehicle Repair Service' or not - HELD THAT:- The issue is also considered by the Tribunal in large number of decisions, and it is held that the assessee is not liable to pay service tax for such activity since it involved both material and service charge. Further the Ld. Counsel for the Appellants admits that they were paying service tax on the actual charges with effect from 01.07.2012. Facts being so, no service tax can be confirmed on the Appellant prior to 01.07.2012. The appeal is partially allowed, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixing, Teflon coating and accessory fitting on the vehicle, such works are also undertaking, purely on the basis of individual requirement. Alleging that such activities amounts to taxable service, proceedings were initiated demanding service Tax for the period from 01.10.2009 upto 30.06.2012 under Section 65(105)(zo) ibid and under Section 65B (51) for the period from 01.07.2012 to 31.03.2014. Adjudication authority as per the impugned orders, confirmed the demand of service tax along with interest and imposed penalties for the said periods. Aggrieved by said order, present appeal is filed. 3. When the appeal came up for hearing, regarding service tax on the registration charges, Ld. Counsel for the Appellant submits that as, the issue w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r possession as the vehicles are not handed over to their customer after completing the registration process. Hence there is no service involved. Moreover, the charges involved both material and service charges and it was not liable to service tax for the period prior to 01.07.2012. However, for the subsequent period, the Appellant was paying service tax. The Ld Counsel further submits that the issue is squarely covered by the decision of the Tribunal in the matter of M/s Hyundai Motor India Pvt. Ltd. Vs. Commissioner of GST and Central Excise, Chennai and Commissioner of GST and Central Excise, Puducherry 2024(5) TMI 1339 CESTAT Chennai and M/s Ford India Pvt. Ltd. Vs. CC, Chennai 2023 (8) TMI 409 Cestat, Chennai. 5. The Ld. Counsel also o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that all the activities carried out by the Appellant prior to 01.07.2012 were also liable to service tax under the category of 'business auxiliary service' and the activity from 01.07.2012 is falling under the service as defined under Section 65B(44) and taxable service as defined under Section 65B(61) of the Act. As regards the contention of the assessee that they have carried out the fixing of accessories, Teflon coating, etc., only relation to a new vehicle, the Ld. AR draw our attention to Paragraph 26.3 of the impugned order and submits that the clarification issued by the Central Board of Excise and Customs is not applicable in the case of appellant to claim the exemption from payment of service tax. During the period th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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