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2013 (2) TMI 76 - AT - Service TaxWaiver of pre-deposit - Denial of input service credit - Assessee engaged in the activity of sale of electronic goods - attending complaints for repair and maintenance and warranty period complaints and are also involved in erection and commissioning activities of DTH - Held that:- In respect of activity of sale at the showroom is not a service. Therefore the applicants are not entitled for input service credit. The activity of erection and commissioning of the electrical equipments as well as attending to the complaints of customers during the warranty period and in some of the cases, they are receiving the faulty equipments at their showrooms and the same are being sent to the service centres for repair and on that count, they are rendering certain service, for which they are entitled to input service credit. Pre-deposit partly waived.
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