https://www.taxtmi.com/caselaws?id=364555 Amounts retained by a seller only to secure performance of a two-year free warranty obligation were not consideration for taxable Management, Maintenance and Repair Service. The televisions were sold on terms that included warranty support after sale, but no separate payment was received for maintenance or repair services. In the absence of any receipt attributable to the alleged service, the retained sum could not be treated as taxable consideration, so service tax was not payable on that amount and the demand was unsustainable. en-us Wed, 25 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364555 Amounts retained by a seller only to secure performance of a two-year free warranty obligation were not consideration for taxable Management, Maintenance and Repair Service. The televisions were sold on terms that included warranty support after sale, but no separate payment was received for maintenance or repair services. In the absence of any receipt attributable to the alleged service, the retained sum could not be treated as taxable consideration, so service tax was not payable on that amount and the demand was unsustainable. Case-Laws Service Tax Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364555