https://www.taxtmi.com/forum/issue?id=57 Liability for service tax depends on whether the dealer's activity constitutes Maintenance or repair services performed "in relation to" repair and whether the dealer receives consideration. The statutory scope covers persons who arrange or provide services connected to repair even if the actual work is done by the manufacturer. The question is fact-specific: responsibility for repair, the payment flow, and whether the work is under warranty determine taxable liability; absence of separate consideration for warranty repairs suggests no service tax on the dealer. en-us Mon, 16 Jan 2006 16:13:26 +0530 Thu, 23 Jan 2025 15:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=57 Liability for service tax depends on whether the dealer's activity constitutes Maintenance or repair services performed "in relation to" repair and whether the dealer receives consideration. The statutory scope covers persons who arrange or provide services connected to repair even if the actual work is done by the manufacturer. The question is fact-specific: responsibility for repair, the payment flow, and whether the work is under warranty determine taxable liability; absence of separate consideration for warranty repairs suggests no service tax on the dealer. Discussion-Forum Service Tax Mon, 16 Jan 2006 16:13:26 +0530 https://www.taxtmi.com/forum/issue?id=57