2007 (5) TMI 83

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....enging the order of Commissioner (Appeals) dated 13-12 2006. In the impugned order, the Commissioner (Appeals) has held in para 6 as follows:- 6. The second issue involved in the case relates to leviability of Service Tax on free services provided by the appellant during warranty period. In this regard, I find that the Adjudicating Authority has observed that the appellant is receiving "warrant....

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....provider of such service rendered by him". In view of the above definition, I find that, there is sufficient evidence on record to prove that the appellant has charged certain amount for the services, therefore, it is incorrect to say that the value of the services was zero, in view of this I find that the appellant contention is not based on law thus not sustainable accordingly, I hold that the d....

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....d 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 payment is delayed beyond six weeks of receipt of the claim by the Selling Dealer, MUL shall be entitled to debit the Selling Dealer and credit the Servicing Dealer with the like amount which may ....