https://www.taxtmi.com/caselaws?id=31784 Service tax on free warranty services was held unsustainable because the warranty cost had already been built into the vehicle price and no separate consideration was received from customers. The record also lacked evidence that the manufacturer had reimbursed the service charges. On that basis, the demand for service tax failed, and the consequential penalties also could not stand. The appeals were allowed and the impugned tax and penalty demands were set aside with consequential relief. en-us Thu, 04 Sep 2008 00:00:00 +0530 Mon, 09 Feb 2009 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31784 Service tax on free warranty services was held unsustainable because the warranty cost had already been built into the vehicle price and no separate consideration was received from customers. The record also lacked evidence that the manufacturer had reimbursed the service charges. On that basis, the demand for service tax failed, and the consequential penalties also could not stand. The appeals were allowed and the impugned tax and penalty demands were set aside with consequential relief. Case-Laws Service Tax Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31784