2018 (1) TMI 56

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....i Satyapal, AR ORDER Per: Devender Singh The brief facts of the case are that the appellant are engaged in providing of taxable services of management, maintenance and repairs and registered for the same. During the audit of the appellant, it was observed that the appellant have regional office of M/s.IFB Industries Ltd., Kokata who were engaged in the business of selling its washing mach....

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....nance under AMC & extended warranty on which service tax is being paid. 2. The Revenue felt that the appellant used various input services like Manpower Recruitment or Supply Agency's, Franchise services, Courier Services, Telecommunication Services etc. towards sales of the machines and also for providing services under warranty period and also for services beyond normal warranty period. They ....

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....er hearing both sides at length, we find that the appellant have marketing division which has obtained the permission as input service distributor and they have service division, which is engaged in the repair and maintenance and after sale service on warranty and AMC basis. 5. It is the submission of the Ld. Advocate that two divisions are registered separately and they had submitted before th....

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....roperly examined and have not been given due weightage and their contentions based on these documentary evidences have been discarded by the Commissioner. It is also evident from para 4.8.3 of the impugned order that for the correctness of the statistical information it was left to the appellant to providing relevant documentary evidence. The appellant claimed that the information was provided but....