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of <h1>CESTAT rules free auto service not taxable as separate item. Stay granted, pre-deposit waived pending appeal.</h1> <h3>KAMAL & COMPANY Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR</h3> KAMAL & COMPANY Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - 2007 (8) S.T.R. 31 (Tri. - Del.) 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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