2009 (1) TMI 736

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....R, for the Respondent. ORDER In the impugned order a demand for service tax amount of Rs. 5,29,500/- with applicable interest thereon has been confirmed against the appellants and a penalty of Rs. 5,29,500/- has been imposed under section 78 of Finance Act, 1994. 2. The Learned Advocate Shri Hardik Modh on behalf of the appellants submitted that the demand for service tax has been confirmed aga....

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....e was rendered by the authorised dealer on their behalf. He submits that the issue is covered by the decision of the Tribunal in Indus Motor Company case reported in 2008 (9) S.T.R. 18 (Tribunal Bangalore) wherein it was held that in respect of free services provided by authorised service stations, service tax cannot be collected. The Learned JCDR on the other hand submits that the very fact that ....