https://www.taxtmi.com/caselaws?id=241820 Warranty service transactions funded by the manufacturer were treated as not truly free because the manufacturer derived commercial benefit through brand value and customer satisfaction, and the parts replaced were sold to the person making payment. On that prima facie basis, the Tribunal found the sale of goods exemption under Notification No. 12/2003-ST apparently available to the value of parts supplied during warranty service. As a result, the appellant was granted waiver of pre-deposit and recovery of the disputed dues was stayed pending appeal. en-us Mon, 06 May 2013 00:00:00 +0530 Mon, 01 Dec 2014 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241820 Warranty service transactions funded by the manufacturer were treated as not truly free because the manufacturer derived commercial benefit through brand value and customer satisfaction, and the parts replaced were sold to the person making payment. On that prima facie basis, the Tribunal found the sale of goods exemption under Notification No. 12/2003-ST apparently available to the value of parts supplied during warranty service. As a result, the appellant was granted waiver of pre-deposit and recovery of the disputed dues was stayed pending appeal. Case-Laws Service Tax Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241820