2009 (8) TMI 88

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....for the appellant. Shri Avinash Thete, SDR, for the respondent. [Order per : Archana Wadhwa, Member (Judicial)]. - Learned advocate appearing for the appellant submits that they have Authorized Service Station for providing service to two wheelers and registered with the Service Tax Department for payment of service tax. He elaborates that wherever the services were being provided on charges....

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....mits that the issue as to whether the service tax is required to be paid on the free services given by the authorized dealers, for which they were reimbursed by the vehicle manufacturer, was not free from the doubts. He relies upon the Board Circular No. 87/05/2006-ST dated 06.11.2006, wherein by taking note of the fact that such doubt has arisen, it was clarified that such services would be liabl....