2025 (7) TMI 704

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....Alok Kumar Kothari, Advocate for the appellant. Shri Shashank Yadav, Authorised Representative for the respondent. ORDER BINU TAMTA: The issue in the present appeal is whether service tax is payable on 'free services' provided by the appellant during the warranty period for sale of cars. The appellant is an authorised dealer of Maruti Udhyog Ltd. and are providing services at authorise....

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....cted the appeal holding that the appellant liable to pay service tax on the services provided to the customers as the amount against the said taxable value has been received by the appellant in the margin amount at the time of selling the vehicle and prior to the performance of the said free services. Hence, the present appeal before this Tribunal. 3. The issue is no longer res integra and has ....

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....cle is not really free. The value of such services are already included in the price of the vehicle paid by the customers. The value has also been included 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....