2008 (11) TMI 85

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....l) Shri Alok Kotwhari, C.A. for the appellants Shri Vijai Kumar and Shri L.B. Yadav, Authorized Departmental Representative (DRs) for the Revenue   [Order per: P.K. Das, Member (Judicial)] - A common issue is involved in these appeals and therefore, all are being taken up together for disposal. 2. After hearing both sides and on perusal of the record, we find that the issue relate....

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....ty and sales tax. It is also admitted that when the services are rendered by the appellant to the purchaser of 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 reimburse....