https://www.taxtmi.com/caselaws?id=34312 The appellant, a dealer of a car manufacturer, was held liable to pay service tax on free services provided during the warranty period. The Tribunal found the transaction between the dealer and the buyer to be indivisible, with the buyer entitled to free services without the possibility of refund or rebate. As the contract was deemed indivisible, the Tribunal allowed the appeal, waiving the penalty and ruling that service tax should not be imposed on the dealer's margin already subjected to sales tax. en-us Wed, 08 Apr 2009 00:00:00 +0530 Fri, 12 Apr 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34312 The appellant, a dealer of a car manufacturer, was held liable to pay service tax on free services provided during the warranty period. The Tribunal found the transaction between the dealer and the buyer to be indivisible, with the buyer entitled to free services without the possibility of refund or rebate. As the contract was deemed indivisible, the Tribunal allowed the appeal, waiving the penalty and ruling that service tax should not be imposed on the dealer's margin already subjected to sales tax. Case-Laws Service Tax Wed, 08 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34312