2015 (8) TMI 1247

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....Respondent : Shri Ankit Vishnoi, Advocate ORDER Per. H.K. Thakur :- This appeal has been filed by the Revenue against OIA No. 288-ST/APPL/KNP/2009 dated 23/09/2009. Under this OIA First Appellate Authority has set aside the confirmation of demand with respect to free own services provided by the dealers of M/s General Motors India Pvt. Ltd. 2. Shri B.B. Sharma (AR) appearing on behalf ....

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....free own services provided by the dealers. It was thus his case that no service tax is payable by the respondent and their appeal has been correctly allowed by the First Appellate Authority. Learned Advocate relied upon the following case laws in support of his arguments :- (i) CCE, Indore vs. Jabalpur Motors Ltd. reported in 2014 (36) S.T.R. 1160 (Tri. Del.) ; (ii) Hydro S&S Industries Ltd.....

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....consideration is received by the dealers from the manufacturer. As observed from the case records it has not been brought out by Revenue whether any consideration is received by the dealers from the manufacturer or the buyers of vehicles. In the case of CCE, Indore vs. Jabalpur Motors Ltd. reported in 2014 (36) S.T.R. 1160 (Tri. Del.) CESTAT, Delhi held as follows under similar factual matrix : ....

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....vice provided to a customer. The service is provided to the car buyers who are the customers. For the free services, no amount is charged from the customers. As regards the contention that amount towards the free services is reimbursed by Maruti Udyog Ltd., it is seen that Maruti Udyog Ltd. have categorically stated that they do not reimburse any amount towards such free services to the dealers. T....