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Free warranty services provided by vehicle-dealers to vehicle-buyers out of their dealer's margin/handling charges is not liable to Service tax

Free warranty services provided by vehicle-dealers to vehicle-buyers out of their dealer s margin/handling charges is not liable to Service tax - Service Tax - By: - Bimal jain - Dated:- 27-11-2015 - Free warranty services provided by vehicle-dealers .....

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(P.) Ltd. ( the Appellant ) was a holder of Service Tax Registration under the category of authorized service station for Maruti Udyog Ltd. ( Maruti ). The Appellant had purchased the vehicles from the Maruti and sold to their customers. The Appella .....

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e warranty period. The Department alleged that the amount received by the Appellant from Maruti as dealer s margin was to be considered as an amount received for free servicing undertaken by the Appellant on behalf of Maruti and the handling charges .....

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