2011 (2) TMI 389

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....dated 20.7.2010. Cross-objections ST/CO/52 & 53/2010 are connected to these appeals. 2. None appears for the respondents in spite of notice. Heard the learned SDR for the Department. 3. The relevant facts in short are that the respondent is a dealer of motor vehicles manufactured by M/s. Hero Honda Motors Ltd. and they are utilizing the services of GTA for bringing the vehicles from Hero Hon....

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....the Tribunal is reproduced below:-     "5. The learned Consultant for the Respondents stated that the view taken by the Revenue is not correct. He stated that the Respondents received 'Hero Honda' Motor Cycles and then they discharged the service tax liability on the tax paid as GTA as the goods had to be received from the factory to their show room. Therefore the service tax pai....

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....to their show room. They are also providers of output service. This output service is servicing of various vehicles. The Revenue has taken a very narrow view that the Respondents might be servicing even vehicles sold by other authorized dealers. In our view, unless the vehicles are received and sold, there would not be any servicing of the same. Moreover the definition of the input service is broa....