https://www.taxtmi.com/caselaws?id=241769 Warranty service reimbursements for labour and parts were treated as not being free in substance, because the manufacturer benefited from the service and reimbursed the appellant. On that prima facie view, the parts used were regarded as sold to the person making payment, so the goods component may fall outside the taxable value and the exemption under Notification No. 12/03-ST may be available. The appellant was therefore granted waiver of pre-deposit, and recovery of the demanded amounts was stayed during the appeals. en-us Tue, 07 May 2013 00:00:00 +0530 Mon, 20 Feb 2017 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241769 Warranty service reimbursements for labour and parts were treated as not being free in substance, because the manufacturer benefited from the service and reimbursed the appellant. On that prima facie view, the parts used were regarded as sold to the person making payment, so the goods component may fall outside the taxable value and the exemption under Notification No. 12/03-ST may be available. The appellant was therefore granted waiver of pre-deposit, and recovery of the demanded amounts was stayed during the appeals. Case-Laws Service Tax Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241769