2017 (5) TMI 1144

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....ndent ORDER Per: M.V. Ravindran This appeal is filed by Revenue against order-in-appeal No.P-I/MMD/242/2012 dated 21.12.2012. 2. Heard both sides and perused the records. 3. Revenue is aggrieved in this case by the impugned order on the ground that the first appellate authority has set aside the demand of service tax liability on the consideration which is worked out for free after-sale servi....

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....ich the vehicles can be sold by the respondent to other dealers or to the customers and the difference between maximum price and the price at which the vehicles sold to the dealers constitutes the margin received by the respondent from the customers for the services rendered by the respondent like cost of three free services during the warranty period. 4.1 We find that the issue is no more res in....