https://www.taxtmi.com/caselaws?id=406888 The Tribunal ruled in favor of the appellant, setting aside the demand of Rs. 23,725 under Rule 6(3)(i) of Cenvat Credit Rules, 2004. The appellant, an Authorized Service Station, was not liable to pay service tax on free services and warranty labor provided without consideration, as these were not generating income and had been accounted for differently. Previous orders and lack of appeal by the Department supported the appellant's position, leading to the appeal being allowed and the demand deemed unsustainable in law. en-us Fri, 16 Apr 2021 00:00:00 +0530 Mon, 09 Aug 2021 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406888 The Tribunal ruled in favor of the appellant, setting aside the demand of Rs. 23,725 under Rule 6(3)(i) of Cenvat Credit Rules, 2004. The appellant, an Authorized Service Station, was not liable to pay service tax on free services and warranty labor provided without consideration, as these were not generating income and had been accounted for differently. Previous orders and lack of appeal by the Department supported the appellant's position, leading to the appeal being allowed and the demand deemed unsustainable in law. Case-Laws Service Tax Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406888