https://www.taxtmi.com/caselaws?id=443631 The Tribunal ruled in favor of the appellant, an authorized dealer and service station, regarding the issue of service tax liability on free services provided during the warranty period for the sale of cars. The Tribunal found that the free services were already factored into the price of the vehicle and were not separately reimbursed by the manufacturer. As customers did not pay service charges for these services, the imposition of service tax and penalties was deemed unjustified based on precedent. The Tribunal set aside the Commissioner (Appeals) order and allowed all four appeals. en-us Fri, 07 Jul 2023 00:00:00 +0530 Wed, 27 Sep 2023 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443631 The Tribunal ruled in favor of the appellant, an authorized dealer and service station, regarding the issue of service tax liability on free services provided during the warranty period for the sale of cars. The Tribunal found that the free services were already factored into the price of the vehicle and were not separately reimbursed by the manufacturer. As customers did not pay service charges for these services, the imposition of service tax and penalties was deemed unjustified based on precedent. The Tribunal set aside the Commissioner (Appeals) order and allowed all four appeals. Case-Laws Service Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443631