TaxTMI 
TaxTMI 
2026 (4) TMI 372
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.... by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin. The details of the Appeals are as under; Appeal Nos. ST/22227/2014 ST/22228/2014 ST/22229/2014 ST/22230/2014 ST/22231/2014 Period of dispute April 2005 to December 2006 January 2007 to December 2007 January 2008 to December 2008 January 2009 to December 2009 October 2009 to September 2010 Date of show cause notice 23.10.2007 27.02.2009 04.03.2009 21.04.2010 18.04.2011 Order-in- Original and Date 08/2009ST(JC) dated 02.02.2009 27.02.2009 13/2010ST(JC) dated 15.07.2010 14/2010ST(JC) dated 15.07.2010 37/2011ST(ADC) dated 27.05.2011 54/201....
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.... of service tax on 'extended warranty' submits that; the Appellant is a dealer of cars manufactured by Maruthi Suzuki and is an authorized service station for servicing of vehicles sold by them; the extended warranty scheme is an incentive scheme floated by the manufacturer of cars i.e., Maruti Suzuki Limited after expiry of warranty period for the 4th and 5th years in order to bring confidence in the quality of Maruti vehicles; the extended warranty is provided only to the customers who pays additional amount which is credited to the vehicle manufacturer; the extended warranty floated by the manufacturer is only optional and not mandatory; further the payment for extended warranty is collected online by Maruti Suzuki Limited ....
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....before the vehicle comes on road. Therefore, the activity undertaken by the Appellant to the buyers of vehicles is before sale of vehicle and hence, does not amount to any service; in any case, the activity of Teflon and under body coating undertaken by the Appellant does not fall under the category of 'business auxiliary service' falling under Section 65(19)(ii) and taxable services under Section 65(105)(zzc) of the Finance Act, 1994; the Department has proceeded to demand service tax on the activity of Teflon and under body coating mainly on the ground that the Appellant engaged the services of M/s. Parijath Agencies for providing Teflon coating and under body coating and is getting commission for marketing of their services which....
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....he period prior to September 2006 in respect of the first appeal is barred by limitation as the issue relates to the interpretation of the definition of 'Business Auxiliary Service ' and issue is settled in favour of the Appellant; the Appellant is not liable to pay service tax and hence, the demand of interest and penalty under any of the provisions of the Finance Act, 1994 does not arise. 7. The learned Authorized Representative (AR) for the Revenue reiterated the findings in the impugned order of Commissioner (Appeals). 8. Heard both sides and perused the records. 9. The issue involved in these 5(five) appeals is with regard to the demand of service tax on the value for the extended warranty, which is an optional facilit....