2018 (10) TMI 1071

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..... Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both sides, we find that the appellant is authorized dealer of Maruti Vehicles and also runs an authorized service station. They were duly registered with the Service Tax department and were discharging their liability. 2. While providing 'Maintenance and Repair Services' to various motor vehicles, the appella....

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....ues stand covered by the precedent decisions of the Tribunal. Reference can be made to this Bench's decision in the case of Tanya Automobiles Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, Meerut-I [2016 (1) TMI 704 -CESTAT ALLAHABAD], wherein it was held by relying upon precedent decisions that the value of the parts used during the course of repair of the services would not represent....