2014 (3) TMI 944

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Full Text of the Document

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....e Respondent : Shri P. Arul, Supdt.-AR JUDGEMENT Per Mathew John: The applicant is a dealer of motor cars. They give free service to the buyers of the vehicles and charge the cost of material used and for service rendered to the vehicle owners from the manufacturer. The consideration are split into two components, namely, that for value of services and that for value of goods. They have paid se....