2013 (11) TMI 802

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....ellant : Shri M S Nagaraja, Adv. For the Respondent : Shri KSVV Prasad, SDR PER : Mathew John The applicant is an "Authorized Service Station" providing repair and maintenance of motor cars manufactured by M/s. Hyundai Motors Ltd. ("HML" for short). They provide free services during warranty period. For such free services HML paid the applicant the cost of service on which the applicant w....

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....f the Commissioner, the applicant has filed this appeal before the Tribunal along with application for waiver of pre-deposit service tax, interest and penalty. 2. The applicant submits that the spare parts are goods sold by the applicants. There is sale of goods in the transaction and the value of the goods is reimbursed by the manufacturer of the vehicle and since the value of goods sold while....

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.... authorized representative submits that for the impugned transaction of goods no VAT was paid and, therefore, there is no reason to extent exemption in Notification No.12/03-ST. He also relies on the Board's Circular No.97/7/2007-ST, dated 23.08.2007. 4. The meaning of 'sale' used in the Finance Act, 1994, and in Rules made thereunder, has to be understood as it is defined in the Central Excise....