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    <title>Taxes on warranty services &amp; annual maintenance contract</title>
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    <description>VAT/CST applies to AMCs where a sale component exists, and AMCs may attract Service Tax on the services portion if proper records segregating that portion are maintained. Warranty services provided free of charge are not subject to Service Tax, but warranty services for consideration are taxable as a service.</description>
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      <law>Service Tax</law>
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