https://www.taxtmi.com/caselaws?id=381779 The Tribunal set aside the demand for services rendered by Overseas Distributors under Business Auxiliary Services, ruling that the liability for Service Tax was not justified solely based on warranty claims payments. Warranty repair and maintenance services were classified as taxable customer care services. The invocation of the extended period of limitation was rejected as the situation was revenue neutral. Taxability of services post 01.07.2012 was also dismissed as the services were performed outside India, leading to the appeals being allowed in favor of the appellant. en-us Fri, 14 Jun 2019 00:00:00 +0530 Tue, 10 Dec 2019 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381779 The Tribunal set aside the demand for services rendered by Overseas Distributors under Business Auxiliary Services, ruling that the liability for Service Tax was not justified solely based on warranty claims payments. Warranty repair and maintenance services were classified as taxable customer care services. The invocation of the extended period of limitation was rejected as the situation was revenue neutral. Taxability of services post 01.07.2012 was also dismissed as the services were performed outside India, leading to the appeals being allowed in favor of the appellant. Case-Laws Service Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381779