2013 (12) TMI 496

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.... Shri M. Rammohan Rao, DC (AR) ORDER Per Mathew John 1. Applicant is the dealer of vehicles manufactured by M/s. Maruti Suzuki Ltd. They provided free service during the warranty period for which they were reimbursed for cost of services and for cost of materials. On cost of services, they paid service tax. On cost of materials, they did not pay service tax. Revenue was of the view that a....

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....ranty Scheme. 3. Arguing for the applicant, the learned advocate submits that the question whether cost of spare parts provided during free warranty service is to be included in the value has been considered by this Tribunal in many stay petitions and waiver of predeposit of dues was granted. He cites one such stay order No.41227, 41228/2013 dt. 7.5.2013 in the case of Sree Saradambal Automobil....

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....e Station because all dealers and Authorized Service Stations are carrying out service under Extended warranty scheme as agents of Maruti Suzuki Ltd. which reimburse the expenses incurred by the concerned Authorized Service Station. He submits that there should not be further service tax demand on this count and his appeal should be admitted without any pre-deposit. 5. Opposing the prayer, Ld. ....

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.... 1. QUALIFICATION a) The Maruti vehicle must be delivered by Maruti authorised dealer and set-up, serviced by Maruti authorised dealer/service station as per MSIL recommended periodic maintenance schedule. b) The contract form which contract no. must be filed by the dealer and customer should retain the same. c) The extended warranty contract must have been registered with the dealer, an....