https://www.taxtmi.com/caselaws?id=241665 In a dispute over whether the cost of parts used in warranty servicing should be included in the taxable value of service, CESTAT Chennai held that the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery. The Tribunal noted that warranty work was not a free service, that the vehicle manufacturer reimbursed both service charges and parts, and that the manufacturer derived commercial benefit through customer satisfaction and brand value. It treated the use of parts as prima facie involving a sale of goods and found Notification No. 12/2003-ST to be potentially applicable. On that basis, pre-deposit was dispensed with during the appeal. en-us Wed, 08 May 2013 00:00:00 +0530 Sat, 28 Dec 2013 09:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241665 In a dispute over whether the cost of parts used in warranty servicing should be included in the taxable value of service, CESTAT Chennai held that the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery. The Tribunal noted that warranty work was not a free service, that the vehicle manufacturer reimbursed both service charges and parts, and that the manufacturer derived commercial benefit through customer satisfaction and brand value. It treated the use of parts as prima facie involving a sale of goods and found Notification No. 12/2003-ST to be potentially applicable. On that basis, pre-deposit was dispensed with during the appeal. Case-Laws Service Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241665