Taxability of warranty-period service charges and waiver of pre-deposit granted pending disposal of the appeal

Service charges received for rendering services during the warranty period were examined as potential consideration for a taxable service, and the matter also concerned whether pre-deposit should be waived pending appeal. The Tribunal granted waiver of pre-deposit till disposal of the appeal, leaving the substantive tax classification issue to be dealt with in the appeal proceedings.

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Issues: Whether the service charge received for rendering service during the warranty period was to be treated as consideration towards taxable service, and whether pre-deposit should be waived pending disposal of the appeal.

Outcome: The Tribunal granted waiver of pre-deposit till disposal of the appeal.

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