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of <h1>Appellate Tribunal rules service tax not applicable on 'free after-sales service' within dealer's margin.</h1> The Appellate Tribunal CESTAT, Chennai held that service tax is not applicable on 'free after-sales service' within the dealer's margin. The appeal was ... Free after sale service- whether service tax is leviable on ‘free after sale service’? In the light of the various decisions, in which held that it is only a presumption of the department that the dealer’s margin was inclusive of the cost of free after-sales service rendered during the warranty period and set aside the demand of service tax confirmed on such basis, held that- uphold the impugned order and set aside the demand and penalty and reject the appeal. The Appellate Tribunal CESTAT, Chennai ruled that service tax is not leviable on 'free after-sales service' included in the dealer's margin. Previous Tribunal decisions supported this stance, leading to the dismissal of the appeal and rejection of the service tax demand and penalty.
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