2023 (9) TMI 1253

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....L) Present for the Appellant : Shri Alok Kumar Kothari, Advocate Present for the Respondent: Shri R Jain, Authorised Representative ORDER A common issue arises in all four appeals and, therefore, they are being decided together by a common order. 2. The issue involved is as to whether service tax is payable on the amount for the free services provided by the appellant, an authorised....

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....ded on 21.11.2008] Learned counsel also pointed out that another appeal of the appellant was also decided by the Commissioner (Appeals) in favour of the appellant by Order-in- Appeal No. 172 (SM) /ST/JPR/2021 dated 13.04.2021. 5. Shri Rajesh Jain, learned authorised representative appearing for the department has however, submitted that the decision of the Tribunal in Hindustan Auto House was o....

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....ice 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 relies on the certificate of vehicle manufacturer in this regard. The learned DR is n....

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.... Tax Appeal No's. 186-187 & 278/2007 decided on 21.11.2008]. Though an appeal was initially filed by the department to assail the aforesaid order but it was withdrawn on monetary grounds. 9. It was noticed by the Commissioner (Appeals) in the order dated 13.04.2021, while deciding another appeal filed by the appellant to assail the order dated 03.03.2020 passed by the Superintendent, that the d....