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2018 (8) TMI 27 - AT - Service TaxManagement, Maintenance and Repair Service - the cost of Television sets was fixed and appellants were required to provide two years free warranty to ELCOT - no consideration received for warranty service - Held that:- The appellant has not received any consideration towards free service during the period of warranty of Two years after sale. As appellant has not received any amount towards services provided by them, therefore, no service tax is payable by the appellant - appeal allowed - decided in favor of appellant.
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