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    <title>2025 (7) TMI 704 - CESTAT NEW DELHI</title>
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    <description>CESTAT NEW DELHI held that service tax is not chargeable on warranty labour charges for providing free after-sale services during warranty period for car sales. Following precedent in Hindustan Auto House Pvt. Ltd. case, the tribunal found that since service provider received no service charge from recipient and vehicle manufacturers provided no specific reimbursement for such services, levy of service tax and penalty were unsustainable. Appeal allowed, impugned order set aside.</description>
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      <description>CESTAT NEW DELHI held that service tax is not chargeable on warranty labour charges for providing free after-sale services during warranty period for car sales. Following precedent in Hindustan Auto House Pvt. Ltd. case, the tribunal found that since service provider received no service charge from recipient and vehicle manufacturers provided no specific reimbursement for such services, levy of service tax and penalty were unsustainable. Appeal allowed, impugned order set aside.</description>
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