https://www.taxtmi.com/caselaws?id=32373 The Appellate Tribunal CESTAT, New Delhi, ruled in a case concerning the levy of service tax on free services provided during the warranty period for the sale of cars. The Tribunal held that since the service provider did not receive any service charge from the service recipient, the payment of service tax and penalties were unsustainable. The demand for service tax and penalty on the free services provided during the warranty period was set aside, and the appellants were granted relief. The Tribunal directed the adjudicating authority to re-determine the demand of tax and penalty solely on 'Club Membership' in another appeal. Appeal No. ST/278/07 was allowed with consequential relief. en-us Fri, 21 Nov 2008 00:00:00 +0530 Sat, 27 Jun 2009 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32373 The Appellate Tribunal CESTAT, New Delhi, ruled in a case concerning the levy of service tax on free services provided during the warranty period for the sale of cars. The Tribunal held that since the service provider did not receive any service charge from the service recipient, the payment of service tax and penalties were unsustainable. The demand for service tax and penalty on the free services provided during the warranty period was set aside, and the appellants were granted relief. The Tribunal directed the adjudicating authority to re-determine the demand of tax and penalty solely on 'Club Membership' in another appeal. Appeal No. ST/278/07 was allowed with consequential relief. Case-Laws Service Tax Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32373