2013 (11) TMI 251

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....rintendent (AR) ORDER Per Mathew John; 1. The applicant is an authorized dealer of vehicles manufactured by M/s. Mahindra & Mahindra. They also provide free service for new vehicles sold on behalf of the manufacturer during the warranty period. The manufacturer pays them service charges as well as cost of parts replaced by them during the warranty period. The applicant has been paying ser....

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....omposite transaction of this type. In this matter, they relied on the decision of the Hon. Apex Court in the case of Bharat Sanchar Nigam Ltd. Vs UOI - 2006 (2) STR 161 (SC). It is also their contention that notification 12/03-ST provides exemption for goods sold while providing service. So, it is their prayer that their appeal may be admitted without any pre-deposit. 3. Opposing the prayer, Ld....

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....a sale of goods to the service recipient in a case where value of the goods is paid by the service recipient but the possession is handed over to the owner of the vehicle is a legal issue to be decided at the time of hearing of the appeal. In the matter of cenvat credit, it is not clear as to what type of burden the applicant is expected to discharge so long as Revenue has not pointed out any inst....