https://www.taxtmi.com/caselaws?id=356486 The Tribunal held that the appellants providing Optional Extended Warranty Service were liable to pay service tax as the service was classified as repair and restoration during the warranty period, making it taxable. The appellants were directed to deposit 10% of the service tax demanded. However, regarding Fleet Management Service, the Tribunal found that it did not fall under Business Support Service and the appellants were granted a waiver for the service tax demanded. The Member (Judicial) agreed with the waiver for the Optional Extended Warranty Service, classifying it under 'Works Contract service' based on the Larsen & Toubro Limited case. The matter was referred to a third member for resolution. en-us Fri, 12 Jan 2018 00:00:00 +0530 Wed, 07 Mar 2018 08:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356486 The Tribunal held that the appellants providing Optional Extended Warranty Service were liable to pay service tax as the service was classified as repair and restoration during the warranty period, making it taxable. The appellants were directed to deposit 10% of the service tax demanded. However, regarding Fleet Management Service, the Tribunal found that it did not fall under Business Support Service and the appellants were granted a waiver for the service tax demanded. The Member (Judicial) agreed with the waiver for the Optional Extended Warranty Service, classifying it under 'Works Contract service' based on the Larsen & Toubro Limited case. The matter was referred to a third member for resolution. Case-Laws Service Tax Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356486