https://www.taxtmi.com/caselaws?id=443835 The Tribunal dismissed the appeal filed by the Revenue, ruling that the demand for service tax on the reimbursed amount for free services provided during the warranty period was not sustainable. The Tribunal emphasized that the liability to service tax arises from services provided to customers, not from reimbursements, and noted that the free services were part of the dealers' functions without any reimbursement from the manufacturer. The order of the Commissioner was set aside, and consequential relief was granted in accordance with the law. en-us Thu, 24 Aug 2023 00:00:00 +0530 Wed, 04 Oct 2023 07:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443835 The Tribunal dismissed the appeal filed by the Revenue, ruling that the demand for service tax on the reimbursed amount for free services provided during the warranty period was not sustainable. The Tribunal emphasized that the liability to service tax arises from services provided to customers, not from reimbursements, and noted that the free services were part of the dealers' functions without any reimbursement from the manufacturer. The order of the Commissioner was set aside, and consequential relief was granted in accordance with the law. Case-Laws Service Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443835