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2011 (1) TMI 728 - AT - Service TaxApplication for stay - authorised service station - Demand - Held that: the sale of parts and components during rendering services during warranty period cannot be treated as part of the services - Merely because these items were used in undertaking the repairs /maintenance, the same may not become part of the services undertaken - Therefore, the demand of about Rs.1.88 crores is not, prima facie, sustainable Regarding the demand of service tax on the incentives - To treat the value as representing the value of business auxiliary services, is prima facie not correct. And therefore, the demand of about Rs.75.23 is also not, prima facie, sustainable - The claim of the learned advocate that the demand is barred by limitation also requires to be gone into at the time of final hearing - Decided against the assessee by way of direction to deposit Rs. 40,00,000
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