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        Service Tax

        2007 (3) TMI 129 - AT - Service Tax

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        CESTAT rules free auto service not taxable as separate item. Stay granted, pre-deposit waived pending appeal. The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, holding that the free service provided to automobiles is part of after-sale ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              CESTAT rules free auto service not taxable as separate item. Stay granted, pre-deposit waived pending appeal.

                              The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, holding that the free service provided to automobiles is part of after-sale service and should not be separately taxed as it is included in the sale price of the vehicle. The stay application was granted, and the pre-deposit requirement was waived pending the appeal's disposal.


                              The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant regarding service tax on free service provided to automobiles. The appellant argued that the free service is part of after-sale service and is included in the sale price of the vehicle, so it should not be taxed separately. The stay application was allowed, and pre-deposit requirement was waived until the appeal's disposal.
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