TaxTMI 
TaxTMI 
2014 (10) TMI 168
X X X X Extracts X X X X
X X X X Extracts X X X X
.... JUDGEMENT Per: B.S.V. MURTHY The appellant is an authorized dealer of cars and accessories manufactured by Maruthi Suzuki India Ltd. The issue pertains to the period from 10/2006 to March 2011 and for 2011-2012. Besides demanding service tax, penalties under various Sections of Finance Act have also been imposed. 2. After hearing the learned counsel for quite some time and going through the r....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the financial accounts, summary statement/replies submitted by M/s. Sai and the data available with me, I find that M/s. Sai is engaged in the business of selling used/pre-owned cars belonging to their clients through their Maruti True Value Division under the MUL Dealer ship and provide services to handle, refurbish, promote or market pre-owned/used vehicles provided by their clients. It is obse....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rying out the required works as instructed by MSIL at their workshop, they display the vehicle at their used car show room, find a buyer and sell the same on a reasonable margin. The selling price includes management fees, free services and warranty. It is observed that their executives/representatives are engaged in doing first level of scrutiny of prospective buyers, i.e. identifying such client....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rice after analyzing the above norms. If the said price is agreeable to the owner of the vehicle, they take delivery of the vehicle by issuing a Delivery Receipt specifically undertaking the responsibility of the vehicle till its being transferred to a new buyer and issue a Possession Letter as an evidence for taking possession of the vehicle, RC Book, Insurance documents etc. in original. At the....