https://www.taxtmi.com/caselaws?id=217660 The Tribunal dismissed the appeal against the rejection of a service tax refund claim by the Commissioner (Appeals) regarding mistakenly paid service tax on free services during the warranty period. It was held that the appellant's servicing activities were taxable, but as no payment was received from service recipients during the warranty period, service tax was not payable. The Tribunal emphasized adherence to statutory limitation provisions, approving the claim within the normal limitation period and rejecting the claim beyond it. en-us Fri, 30 Dec 2011 00:00:00 +0530 Sat, 13 Oct 2012 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217660 The Tribunal dismissed the appeal against the rejection of a service tax refund claim by the Commissioner (Appeals) regarding mistakenly paid service tax on free services during the warranty period. It was held that the appellant's servicing activities were taxable, but as no payment was received from service recipients during the warranty period, service tax was not payable. The Tribunal emphasized adherence to statutory limitation provisions, approving the claim within the normal limitation period and rejecting the claim beyond it. Case-Laws Service Tax Fri, 30 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217660