https://www.taxtmi.com/caselaws?id=242398 The Tribunal granted a waiver of pre-deposit for the disputed tax amount and penalty, allowing the appeal and staying the collection of dues during the appeal process. It determined that the service provided during the warranty period involved a sale of goods, making the applicant eligible for exemption under Notification No.12/03-ST. The judgment emphasized the mutual benefits to the manufacturer, agent, and vehicle owner, supporting the exemption's applicability. en-us Mon, 06 May 2013 00:00:00 +0530 Tue, 14 Jan 2014 08:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242398 The Tribunal granted a waiver of pre-deposit for the disputed tax amount and penalty, allowing the appeal and staying the collection of dues during the appeal process. It determined that the service provided during the warranty period involved a sale of goods, making the applicant eligible for exemption under Notification No.12/03-ST. The judgment emphasized the mutual benefits to the manufacturer, agent, and vehicle owner, supporting the exemption's applicability. Case-Laws Service Tax Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242398