2023 (7) TMI 952

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....1 is concerned, challenges an order in Appeal (St.) No. 86329 of 2016 in which relevant period in respect of the show cause notice is April 2013 to March 2014. Insofar as Central Excise Appeal No. 4 of 2021 is concerned, the challenge to an order in Appeal (St.) No. 86215 of 2015 in which relevant period for which the show cause notice issued to the Appellant is 2011-12 & 2012-13. 2. The Appellants have filed appeals before the Tribunal against the Order-in-Original passed by the Commissioner, Service Tax, Mumbai-II by which the Commissioner had adjudicated the show cause notices issued to the appellants the details of which are set out in paragraph 1.1 of the impugned order. The Commissioner had adjudicated the show cause notices and conf....

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....mination of tax liability, on all the documents that the Appellants would like to produce in their support, as according to the Tribunal the order of the Commissioner, proceeded on no availability of certain documents for his consideration. Our attention is also drawn to the observation made in paragraph 3.26 of the impugned order in regard to the Appellants taking registration with effect from 1st April 2007 and paying service tax with effect from 1st April 2007 onwards in respect of the services provided through the Tata Car Service Centre, Worli. 5. Mr. Sridharan would submit that insofar as the contention of the Appellant on the nature of warranty contract being entered with its customers on sale of the vehicles is concerned, the said ....