2018 (5) TMI 677

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..... S. Yogalakshmi, Advocate For the Appellant Shri K. P. Muralidharan, AC (AR) For the Respondent ORDER Per Bench The brief facts of the case are that the appellant is an authorized service dealer of Mahindra & Mahindra (hereinafter referred to as manufacturer) and is engaged in sale and service of motor vehicles. On the basis of arrangement with manufacturer, in respect of vehicles sol....

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....emand but however dropped the penalty imposed under Section 76 of Finance Act, 1994. In appeal, Commissioner (Appeals) upheld the same. Aggrieved, the appellant is now before the Tribunal. 2. On behalf of the appellant, Ld. Counsel Ms. Yogalakshmi submitted that activity of the appellant involves both provision of service as well as sale of goods. The appellant has correctly discharged service ....

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....Vs UOI - 2012-TIOL-966-HC-DEL = 2013 (29) STR 9 (Del). Ld. Counsel also relied upon the decision in the appellant's own case vide Final Order No.40602/2016 dt. 06.04.2016 as well as the decision passed in the case of ABT Ltd. & Others Vs CCE Coimbatore vide Final Order No.40618-40628/2018 dt. 14.03.2018. 3. Ld. A.R Shri K.P. Muralidharan reiterated the findings in the impugned order. 4. Hear....

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....we are of the view that the cost of spare parts cannot be included for purposes of levy of service tax. Such demand of service tax is not justified and hence are set aside. 6. In respect of amounts recovered by way of extended warranty premium, we note that there is no justification to consider such amounts as reimbursements of the cost of spares by the manufacturers of motor vehicles. Th....