https://www.taxtmi.com/caselaws?id=376745 The tribunal ruled in favor of the appellant, finding no service tax liability on repair and maintenance services provided free of cost. The appellant's argument that service tax is leviable only when a service is rendered for consideration was supported by citing relevant case laws. Despite receiving goods for repair under warranty or chargeable basis and paying excise duty on spare parts, as no remuneration was charged for the repair services, the tribunal held that service tax was not applicable. The department failed to prove remuneration received for repair services, leading to the decision in favor of the appellant. en-us Mon, 11 Mar 2019 00:00:00 +0530 Fri, 15 Mar 2019 09:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376745 The tribunal ruled in favor of the appellant, finding no service tax liability on repair and maintenance services provided free of cost. The appellant's argument that service tax is leviable only when a service is rendered for consideration was supported by citing relevant case laws. Despite receiving goods for repair under warranty or chargeable basis and paying excise duty on spare parts, as no remuneration was charged for the repair services, the tribunal held that service tax was not applicable. The department failed to prove remuneration received for repair services, leading to the decision in favor of the appellant. Case-Laws Service Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376745