HINDUSTAN AUTO HOUSE (P) LTD. Vs. CCE

JUDGEMENT

(1.) 1 Appeal ST Nos. 124 -125/2007 are against the order of the Commissioner (Appeals) bearing No. 105 -106/GR/ST/JPR.I/06 dated 28.11.2006.

(2.) HEARD both sides.

(3.) 1 The learned Authorised Representative of the appellant, submits that they are rendering free services and no service charges are being received from the recipients of service; it is wrongly presumed that they are being reimbursed by M/s Hyundai Motors for the services rendered free to the customers; free services are being rendered out of margins provided to them; cost of free services also get included in the assessable value for the purpose of paying excise duty and sales tax.