2009 (1) TMI 18

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...., [Order per: P.K. Das, Member (Judicial)] - Heard both sides and perused the records. 2. The relevant facts, in brief, are that the appellants are engaged in providing service of authorized service station. The appellants provided 3 services to the customers during the warranty period of sale of car as per direction of M/s. Tata Motors Ltd. We find that the issue involved in this case has a....

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....are rendered by the appellant to the purchaser of the vehicles, no payment or service charges are paid by the said customers. We have not been shown any evidence to show that the vehicle manufacturer has specifically reimbursed amounts for the said free services. The learned Authorised Representative submits that there is no actual reimbursement by Hyundai Motors towards service charges and he rel....