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    <title>2015 (12) TMI 549 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the impugned order, dismissing the Revenue&#039;s appeal regarding the leviability of service tax on free services provided by the respondent under warranty period. The Tribunal concluded that while the transaction between the two dealers could potentially be subject to tax, the service provided to the customer was not separately charged, as its value was already included in the dealer&#039;s margin. The Tribunal relied on similar cases and emphasized that the agreement between the dealers did not impact the service provided to the customer.</description>
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    <pubDate>Wed, 28 Oct 2015 00:00:00 +0530</pubDate>
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      <title>2015 (12) TMI 549 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=269245</link>
      <description>The Tribunal upheld the impugned order, dismissing the Revenue&#039;s appeal regarding the leviability of service tax on free services provided by the respondent under warranty period. The Tribunal concluded that while the transaction between the two dealers could potentially be subject to tax, the service provided to the customer was not separately charged, as its value was already included in the dealer&#039;s margin. The Tribunal relied on similar cases and emphasized that the agreement between the dealers did not impact the service provided to the customer.</description>
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      <pubDate>Wed, 28 Oct 2015 00:00:00 +0530</pubDate>
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