TaxTMI 
TaxTMI 
2007 (5) TMI 83
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 "warranty labour charges" for the free servi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 demand on this issue is also sustaina....
X X X X Extracts X X X X
X X X X Extracts X X X X
....old 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 include a penalty component to be decided ....