https://www.taxtmi.com/caselaws?id=1911 The Tribunal held that the service tax on free services provided during the warranty period was leviable as the warranty labor charges were not truly free services, based on the gross amount charged by the service provider. Despite the applicant's reliance on a CBEC Circular and a previous stay order in a similar case, the Tribunal emphasized the dealership agreement between the manufacturer and the dealer, directing the applicants to pre-deposit a specified amount within a timeframe to avoid dismissal of the appeals. Compliance reporting was set for a future date, with the remaining tax and penalty amounts subject to waiver upon deposit. en-us Thu, 17 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1911 The Tribunal held that the service tax on free services provided during the warranty period was leviable as the warranty labor charges were not truly free services, based on the gross amount charged by the service provider. Despite the applicant's reliance on a CBEC Circular and a previous stay order in a similar case, the Tribunal emphasized the dealership agreement between the manufacturer and the dealer, directing the applicants to pre-deposit a specified amount within a timeframe to avoid dismissal of the appeals. Compliance reporting was set for a future date, with the remaining tax and penalty amounts subject to waiver upon deposit. Case-Laws Service Tax Thu, 17 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1911