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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>CESTAT rules free auto service not taxable as separate item. Stay granted, pre-deposit waived pending appeal.</h1> The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, holding that the free service provided to automobiles is part of after-sale ... Taxability of free after-sale service - Inclusion of free service in sale price - Service tax stay and pre-deposit waiverTaxability of free after-sale service - Inclusion of free service in sale price - Service tax stay and pre-deposit waiver - Application for stay of demand and waiver of pre-deposit in appeal against service tax on free after-sale services - HELD THAT: - The Tribunal noted the appellant's contention that the free 'after sale service' rendered to automobile purchasers attracts no separate service tax because no separate payment is received and the cost of such free service is subsumed in the sale price of the vehicle. Observing that there is prima facie merit in this contention, the Tribunal exercised its powers to grant interim relief. Consequently, the stay application was allowed and the requirement of making any pre-deposit was waived until the appeal is finally disposed of. No final adjudication on the substantive taxability issue was made; the order records only the prima facie view and the interim relief granted.Stay granted and requirement of pre-deposit waived until disposal of the appeal.Final Conclusion: The Tribunal allowed the stay application and waived the pre-deposit requirement until the appeal is finally decided, observing prima facie merit in the appellant's contention that free after-sale service is subsumed in the vehicle's sale price and should not be separately taxed. The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant regarding service tax on free service provided to automobiles. The appellant argued that the free service is part of after-sale service and is included in the sale price of the vehicle, so it should not be taxed separately. The stay application was allowed, and pre-deposit requirement was waived until the appeal's disposal.
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