2018 (11) TMI 1469

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....e, Business Auxiliary Service, Renting of Immovable Property Service, Tour Operator Service, etc. The appellant also undertakes servicing including free warranty servicing for and on behalf of the manufacturer, the expenses incurred for which are reimbursed from the manufacturer. The appellant has not paid service tax on the amount reimbursed from the manufacturers for the services done during warranty period pertaining to the period from April, 2004 to March, 2009 and April, 2009 to March, 2010. 2. Accordingly, two Show Cause Notices were issued proposing to demand service tax along with interest under Section 75 of the Finance Act, 1994 and penalties under Sections 76, 77 and 78 of the Act ibid., the details of which are furnished below ....

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....f M/s. Shiva Automobiles Pvt. Ltd. Vs. Commissioner of Central Excise, Coimbatore in Appeal No. ST/75/2012, wherein this Bench vide its Final Order No. 41429/2018 dated 02.05.2018 has ruled in favour of the appellant therein. 6. Per contra, Ld. AR supported the findings of the lower authorities. 7. We have heard the rival contentions, perused the materials placed on record and have also gone through the Order of this Bench (supra) relied on by the Ld. Advocate. 8. On a careful consideration of the Order of this Bench in the case of M/s. Shiva Automobiles Pvt. Ltd. (supra), we find that this Bench after considering the rival contentions, has ruled as under : "4. Heard both sides. The issue that arises for consideration is whether the app....