2007 (11) TMI 236

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....eeks waiver of pre-deposit and stay of recovery of interest and penalties imposed on them under various provisions of the Finance Act, 1994, as per the impugned order. The appellants are a dealer of M/s. Maruti Udyog Ltd., (MUL) and carry on the business as per an agreement entered with MUL. The appellants are registered with the department for providing service as an Authorized Service Station. A....

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.... as an authorized service station, the tax demanded from them as per the impugned order is not sustainable. 3. The ld. JDR submits that as per the Boards Circular F.No. B2-1-2000 TRU, dated 9-7-01, service tax is leviable for the impugned service rendered by the appellants. 4. I have carefully considered the submissions. The argument of the ld. Counsel for the appellants that the appellants ....