2014 (9) TMI 77

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.... DR PER : Rakesh Kumar The appellant are an Authorised Service Station and also a dealer of M/s. Hero Honda Motors and accordingly, are also engaged in the business of purchase and sales of new motorcycles and part thereof besides, servicing of motorcycles by maintaining an Authorised Service Station from the same premises. The period of dispute in this case is from 1.10.2004 to 30.09.2005. ....

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....dit Rules, 2004. On appeal being filed to the Commissioner (Appeals), this order of the Dy. Commissioner was confirmed by the Commissioner (Appeals) vide order-in-appeal dated 10.09.2008. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides. 3. Shri P.K. Ram, Advocate, ld. Counsel for the appellant, pleaded that the issue involved in this case....

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....vices of the servicing of two wheelers provided by them in terms of their agreement with Hero Honda Motors, as in terms of the agreement, M/s. Badrika Motors (P) Ltd. was required not only to engage themselves in the sale of products and spares but also to service the two wheelers as well and it is axiomatic that no precise or mathematical correlation is required between the input and output servi....