Kamal and Company Vs. Cce

Kamal and Company vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 26, 2007

~1 min read

https://sooperkanoon.com/case/45168

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/45168
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: N T C.N.B., M Ravindran
Decided On: Mar 26, 2007
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Kamal and Company

Respondent

Cce

Legal References

Reported In: (2007)8STR31

Excerpt

1. the dispute is about service tax on free service provided to automobiles. the submission is that the appellant rendered this service as a part of the free 'after sale service' and it receives no payment towards the service from any party. it is being pointed out that wherever payment is received for service, tax is being paid. the contention in regard to free service is that it remains included in the sale price of the vehicle and therefore, cannot be taxed again.2. prima facie, there is merit in the appellant's contention. the stay application is allowed and requirement of pre-deposit is waived till disposal of the appeal.

Full Judgment

1. The dispute is about Service Tax on free service provided to automobiles. The submission is that the appellant rendered this service as a part of the free 'after sale service' and it receives no payment towards the service from any party. It is being pointed out that wherever payment is received for service, tax is being paid. The contention in regard to free service is that it remains included in the sale price of the vehicle and therefore, cannot be taxed again.

2. Prima facie, there is merit in the appellant's contention. The stay application is allowed and requirement of pre-deposit is waived till disposal of the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Kamal and Company vs Cce Same Subject Service Tax Same Judge N T C.N.B., M Ravindran