{"id":6021,"date":"2007-11-16T00:00:00","date_gmt":"2007-11-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shri-pillai-and-sons-motor-co-vs-commissioner-of-central-excise-on-16-november-2007"},"modified":"2016-09-13T22:20:31","modified_gmt":"2016-09-13T16:50:31","slug":"shri-pillai-and-sons-motor-co-vs-commissioner-of-central-excise-on-16-november-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shri-pillai-and-sons-motor-co-vs-commissioner-of-central-excise-on-16-november-2007","title":{"rendered":"Shri Pillai And Sons Motor Co. vs Commissioner Of Central Excise &#8230; on 16 November, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Shri Pillai And Sons Motor Co. vs Commissioner Of Central Excise &#8230; on 16 November, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 12 STJ 121 CESTAT Chennai, 2008 10 S T R 403<\/div>\n<div class=\"doc_bench\">Bench: K T P.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>P. Karthikeyan, Member (T) <\/p>\n<p>1. The applicant M\/s. Pillai &amp; Sons Motor Company, Thanjavur, seeks waiver of predeposit and stay of recovery of interest and penalties imposed on them under various provisions of the Finance Act, 1994, as per the impugned order. The appellants are a dealer of M\/s. Maruti Udyog Ltd., (MUL) and carry on the business as per an agreement entered with MUL. The appellants are registered with the department for providing service as an Authorized Service Station. As per the agreement with the MUL, the appellants render three free services for every vehicle sold. The appellants did not pay service tax on the charges collected from their buyers and attributable to the first three services rendered. As per the impugned order, appellants are liable to pay an amount of Rs. 63,575\/- towards service tax and education cess on such services rendered during the period 2000-2003 and 2005-2006 (upto 12\/05).\n<\/p>\n<p>2. Moving the application the Ld. Counsel submits that the appellants pay service tax on the entire consideration received on sale of the vehicles. They were not paid any amount by MUL for rendering the first three services for each vehicle sold. It is their contention that as no amounts are collected from any person towards the services rendered by them as an authorized service station, the tax demanded from them as per the impugned order is not sustainable.\n<\/p>\n<p> The ld. JDR submits that as per the Board&#8217;s Circular F.No. B2\/1\/2000 TRU dated 09\/07\/01, service tax is leviable for the impugned service rendered by the appellants.\n<\/p>\n<p>3. I have carefully considered the submissions. The argument of the ld. Counsel for the appellants that the appellants did not receive any consideration for the services rendered from MUL and therefore, no tax can be levied on them on account of free services, carries considerable force. Moreover, the appellants have already paid the tax and cess demanded. The balance dues are towards penalty and interest yet to be quantified. In the circumstances, there shall be complete waiver of predeposit and stay of recovery of the dues as per the impugned order.\n<\/p>\n<p>(Pronounced and dictated in the open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Shri Pillai And Sons Motor Co. vs Commissioner Of Central Excise &#8230; on 16 November, 2007 Equivalent citations: 2008 12 STJ 121 CESTAT Chennai, 2008 10 S T R 403 Bench: K T P. ORDER P. Karthikeyan, Member (T) 1. The applicant M\/s. Pillai &amp; Sons Motor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6021","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Shri Pillai And Sons Motor Co. vs Commissioner Of Central Excise ... on 16 November, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/shri-pillai-and-sons-motor-co-vs-commissioner-of-central-excise-on-16-november-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Shri Pillai And Sons Motor Co. vs Commissioner Of Central Excise ... on 16 November, 2007 - Free Judgements of Supreme Court &amp; 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