TMI Blog2015 (5) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... t i.e. service charges plus cost of spares during the period of warranty. The applicant is paying service tax on the service part of the transaction and not paying service tax on the value of spares replaced during the period of warranty had been reimbursed by M/s TKML . In this situation also that value of spare replaced during the period of warranty is not includible in the taxable service. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice by them. Revenue is of the view that the value of spares is required to be included in the taxable service provided by the applicant. 2. Another issue is that during the warranty period, the applicant is also providing free service to the customers of M/s TKML and for those is recovering, the service and reimbursement of warranty claims from M/s TKML . The applicant is paying service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers of M/s TKML is reimbursing whole of the expenses incurred by the applicant i.e. service charges plus cost of spares during the period of warranty. The applicant is paying service tax on the service part of the transaction and not paying service tax on the value of spares replaced during the period of warranty had been reimbursed by M/s TKML . In this situation also that value of spare repl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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