https://www.taxtmi.com/caselaws?id=360152 The Tribunal set aside the service tax demands on amounts received by authorized dealers from manufacturers for spares used during warranty and extended warranty service. It was found that spare parts were sold with VAT paid, excluding them from service tax. The Tribunal also ruled that the extended warranty premium amounts were not subject to service tax as the manufacturers had already paid the applicable tax. The appeals were allowed, and the impugned orders were set aside with consequential relief granted. en-us Wed, 14 Mar 2018 00:00:00 +0530 Fri, 11 May 2018 06:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360152 The Tribunal set aside the service tax demands on amounts received by authorized dealers from manufacturers for spares used during warranty and extended warranty service. It was found that spare parts were sold with VAT paid, excluding them from service tax. The Tribunal also ruled that the extended warranty premium amounts were not subject to service tax as the manufacturers had already paid the applicable tax. The appeals were allowed, and the impugned orders were set aside with consequential relief granted. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360152