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2013 (12) TMI 496 - AT - Service TaxDemand of service tax - Free service during the warranty period - Reimbursable service - Held that:- prima facie information booklet for Extended Warranty that such service is provided by Maruti Suzuki Ltd. only and consideration for such services if taxable is to be taxed in the hands of Maruti Suzuki Ltd. and not in the hands of the person who canvasses the business and takes commission. The value of warranty service though received in the hands of applicant, prima facie it does not form part of the value of services rendered by the applicant. We also notice that they have paid service tax on the actual amount retained by them for the services provided namely canvassing of business of extended warranty. Therefore, we waive the requirement of predeposit of dues arising out of impugned order for admission of appeal - Stay granted.
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