Dispute Over Service Tax Demand on Dealer's Margin for Authorized Service Station; Validity of Current Tax Practices Questioned.

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....Demand of service tax - authorized service station - Amounts received by the appellant are recorded by Maruti Udyog Ltd. as well as the appellant as dealers margin and the handling charges received by the appellant from the customers are shown in the invoices as charges and value added tax is paid on such amount. - entire case of the revenue is misdirected - AT....