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        Service Tax

        2009 (10) TMI 224 - AT - Service Tax

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        Appellate Tribunal rules service tax not applicable on 'free after-sales service' within dealer's margin. 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 ...
                      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.

                            Appellate Tribunal rules service tax not applicable on 'free after-sales service' within dealer's margin.

                            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 dismissed, and the service tax demand along with the penalty was rejected based on prior Tribunal decisions supporting this position.


                            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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