2014 (10) TMI 168

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.... Respondent : Mr Ganesh Haavanur, AR 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....

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....p;    55. On a scrutiny of 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 ....

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....nership of vehicle. After refurbishing and carrying 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 pr....

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....condition of the vehicle and thereafter, fix a price 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 Bo....