2011 (10) TMI 209

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....RCHANA WADHWA Being aggrieved with the impugned order passed by the Commissioner (Appeals), the Revenue has filed the present appeal.  We have heard Rajendra Gupta, learned SDR and Shri Rajesh Chhibber, learned Advocate appearing for the respondents. 2. As per facts on records, the respondents are authorised Maruti dealer engaged in selling the vehicles of Maruti Suzuki India Ltd. and a....

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....les that to promote sales of vehicles, three free services are provided for which customer does not pay any charges. In the present scenarios, more free services are being provided to boost the sale. When the appellants sold the cars and recovered the amount including the dealer's margin, the dominant intent was, to sell the goods, namely cars and not to provide free after sales services. The enti....

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....pears to be correct in view of the fact that when free services are provided by the dealer who is also authorized service station, no reimbursement is made to the dealer. In case when free service is provided by the other authorized service station, then seller pays to the other authorized service provider a nominal amount of its sales margin as fixed by Maruti Udyog Ltd.  The said mechanism ....

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.... appeal. 6. We find that the issue is no more res integra and stands settled by various decisions of the Tribunal. In the case of M/s.ASL Motors Pvt. Ltd. Vs. CCE, Patna, 2008 (9) STR 356) (Tri.), an identical dispute was resolved in favour of the assessee. It was held that free after sale services are provided  to boost the sale of the vehicles and the amounts are not being reimbursed by ....