https://www.taxtmi.com/caselaws?id=768907 Warranty labour reimbursements paid by vehicle manufacturers for free warranty services are not part of the taxable value of authorised service station services because they are not consideration from the customer; the reimbursement demand is therefore unsustainable. Accident repair receipts are treated as repair service, while incentives and commissions from manufacturers, insurers, banks and financial institutions are treated as consideration for promoting clients' business under business auxiliary service; these demands are confined to the normal period where relevant particulars were already available and suppression is not established. Cenvat credit on services from sister concerns is not allowable on the facts recorded. Renting of immovable property for business or commerce is treated as taxable, with the demand sustained for the normal period. en-us Tue, 17 Dec 2024 00:00:00 +0530 Wed, 16 Apr 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768907 Warranty labour reimbursements paid by vehicle manufacturers for free warranty services are not part of the taxable value of authorised service station services because they are not consideration from the customer; the reimbursement demand is therefore unsustainable. Accident repair receipts are treated as repair service, while incentives and commissions from manufacturers, insurers, banks and financial institutions are treated as consideration for promoting clients' business under business auxiliary service; these demands are confined to the normal period where relevant particulars were already available and suppression is not established. Cenvat credit on services from sister concerns is not allowable on the facts recorded. Renting of immovable property for business or commerce is treated as taxable, with the demand sustained for the normal period. Case-Laws Service Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768907