https://www.taxtmi.com/caselaws?id=325485 The Tribunal ruled in favor of M/s Honda SIEL, determining that the extended warranty scheme offered by the automobile manufacturer did not fall under the category of 'business auxiliary service.' The Tribunal emphasized that the warranty primarily benefited customers by ensuring replacement of defective parts, rather than being a service for tax purposes. It concluded that the warranty continuation was part of the standard warranty and did not meet the criteria for taxable events under the relevant legislation. The Revenue's appeal was dismissed, affirming that the extended warranty scheme was not subject to taxation as 'business auxiliary service.' en-us Fri, 30 Oct 2015 00:00:00 +0530 Fri, 18 Nov 2016 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325485 The Tribunal ruled in favor of M/s Honda SIEL, determining that the extended warranty scheme offered by the automobile manufacturer did not fall under the category of 'business auxiliary service.' The Tribunal emphasized that the warranty primarily benefited customers by ensuring replacement of defective parts, rather than being a service for tax purposes. It concluded that the warranty continuation was part of the standard warranty and did not meet the criteria for taxable events under the relevant legislation. The Revenue's appeal was dismissed, affirming that the extended warranty scheme was not subject to taxation as 'business auxiliary service.' Case-Laws Service Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325485