https://www.taxtmi.com/caselaws?id=441429 The Tribunal ruled in favor of the appellant, holding that the reimbursement of spares replaced during the warranty period should not be included in the taxable value for service tax payment. It was determined that the demand for service tax for the period from April 2011 to March 2012 was not sustainable. Additionally, the service rendered during the warranty period was not taxable as a 'Repairs to Vehicle' service or a 'Works Contract' during the relevant period. The appellant was granted relief, and the decision was issued on 8.8.2023. en-us Tue, 08 Aug 2023 00:00:00 +0530 Wed, 09 Aug 2023 07:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441429 The Tribunal ruled in favor of the appellant, holding that the reimbursement of spares replaced during the warranty period should not be included in the taxable value for service tax payment. It was determined that the demand for service tax for the period from April 2011 to March 2012 was not sustainable. Additionally, the service rendered during the warranty period was not taxable as a 'Repairs to Vehicle' service or a 'Works Contract' during the relevant period. The appellant was granted relief, and the decision was issued on 8.8.2023. Case-Laws Service Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441429