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This is a case where one needs to keep a close look at various aspects of the services being rendered by the captioned 'Dealer'. Firstly, Section 65(64) of the Finance Act 1994 deals with the 'Maintainence or repair services'. These services are of a wide import and also cover those persons (even not being manufacturer), who provide any service 'in relation to'Maintainence or repair. The words 'in relation to' is of paramount importance in this regard. Secondly, the services provided by the captioned dealer are undoubtedely performed 'in relation to' the Maintainence or repair of the customers goods. It would not be important whether the actual repair/ maintainence is performed by the dealer or not. Thirdly, tax would be liable to be paid if and only if the captioned dealer charges any amount for such activity. It is thus imperative to take a keen look at the facts of the case, the arrangement of the dealer with the Company and other such instrumentalities.
Old Query - New Comments are closed.