Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 429 - AT - Service TaxCENVAT credit - input services - denial on the premise that during the warranty period, the appellant has provided exempted service of Repair and Maintenance - Revenue is of the view that free warranty service of Repair and Maintenance is an exempted service - Held that: - Repairs and Maintenance service is taxable service with effect from 01.07.2003 in terms of provisions of Section 65 (105) (zzg) of Finance Act, 1994 and the said activity thereafter has never been exempted by the Government by way of any notification thereof - merely because the appellant are not charging any amount towards providing this service, does not mean that the service is an exempted service - appellant is providing taxable service of Repairs and Maintenance to the customers free of cost during the period of warranty. Whether the appellant is engaged in the activity of trading or not? - Held that: - the appellant is a branch office of their head office and they are getting the goods on stock transfer basis from head office for sale. Therefore, the appellant are selling their own goods, manufactured by them. If the person selling the goods manufactured them, in that circumstance, the appellant cannot be said that he is a trader - the appellant is not engaged in the activity of trading. Appeal allowed - decided in favor of appellant.
|