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2011 (11) TMI 614 - HC - VAT and Sales TaxLiability of service tax - dealership agreement - Under the dealership agreement the applicant replaces defective parts which cannot be instantly repaired with new ones from the ready stock without any cost consideration or charge to the customer - Held that:- In the present case, clause 49 of the agreement of dealership which deals with warranty requires the dealer to promptly and effectively deal with any claim made by the customer of any vehicle under the provisions of the warranty currently in force. In terms of the warranty, the cost of parts incurred by the dealer in carrying out repairs or replacement of defective parts is in accordance with the procedure established by the manufacturer reimbursed by the manufacturer to the assessee. Application dismissed.
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