2008 (11) TMI 85

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....and Mr. P.K. Das, Member (Judicial) 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 ....

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....ncluded for the purpose of paying excise duty 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 Representativ....

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....e also the appellants are authorised service station to the Maruti Udyog Ltd. as already stated above and their activities are similar as stated in the case of Hindustan Auto House (P) Ltd. (supra). The demand of service tax and penalty on the free services provided by the appellant during the warranty period are set aside. 4. At this stage, the ld. Counsel on behalf of the appellants submits t....