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2023 (10) TMI 58 - AT - Service TaxLevy of Service Tax - amount reimbursed for repairs carried out during the warranty period and other free services - April 2006 to March 2007 - HELD THAT:- For earlier period i.e. May 2003 to March 2004 and April 2006 to March 2007 in appeal No.ST/582/2008 and ST/583/2008, similar issue was considered by this Tribunal and following the ratio laid down in the case of COMMISSIONER OF CENTRAL EXCISE, INDORE VERSUS JABALPUR MOTORS LTD. [2015 (1) TMI 1140 - CESTAT NEW DELHI], the impugned orders were set aside and the appeals filed by the appellant were allowed, where the Tribunal held the free services are rendered to the car buyers and not to M/s. MUL and the car buyers pay nothing therefor. Seen in this light it is evident that the demand of service tax as per column 5 of the table above is misconceived. There are no reason not to follow the said judgment of this Tribunal delivered for the earlier period. Consequently, following the said judgment, the present appeal is also allowed.
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