Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 908 - AT - Service TaxPre-deposit - Whether the appellant is required to make the pre-deposit of 10% of service tax demand with respect to Optional Extended Warranty Service, as held by Member (Technical) that the appellant has not made out a prima-facie case for waiver of pre-deposit? - Difference of Opinion - majority decision. Held that: - the transaction entered into between the purchaser of motor vehicle and the manufacturing appellant in case of extended warranty is that the money is collected irrespective of whether the vehicle is attended or not and this is how it is different than the service for repair, reconditioning, restoration or decoration of the motor vehicle because in the case of repair, reconditioning etc. the monitory consideration is received by the service provider only after attending on the job of repair reconditioning etc - Therefore, the matter is debatable. In view of the majority decision the appellant-applicant is not required to make a pre-deposit of 10% of service tax demanded, under Section 35F of Central Excise Act, 1944 and the stay petition is allowed.
|