2015 (12) TMI 549

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.... S L Kaloriya, Assistant Commissioner (AR) For The Respondent : Ms Puloma Dalal, CA Per: P S Pruthi: This case concerns the issue of leviability of service tax on the three free services provided by the respondent who are an authorized dealer of M/s. Maruti Udyog Ltd. These services are provided under the warranty period. There is no dispute on the fact that service charges are not recove....

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....scribed in schedule being rendered or provided by another Dealer or MASS (in this clause referred to as servicing Dealer) other than who sold the vehicle (in this clause referred to as Selling Dealer) the Selling Dealer shall promptly pay the bills for free services of the servicing Dealer. If such payments is delayed beyond six weeks of receipt of the claim by the Selling Dealer, MSIL shall be en....