https://www.taxtmi.com/caselaws?id=786634 Reimbursements from overseas manufacturers for warranty parts, labour, transport and third-party repair charges do not constitute consideration for management, maintenance or repair services where they merely compensate actual costs, no invoices are raised to end customers, and no separate customer consideration is received. Third-party service providers' payment of service tax further supports that the reseller did not provide the taxable repair service. Extended limitation for suppression is unavailable where financial statements disclosed the nature of the receipts and no customer consideration required reporting in service tax returns. The service tax demands are therefore unsustainable on merits and limitation. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786634 Reimbursements from overseas manufacturers for warranty parts, labour, transport and third-party repair charges do not constitute consideration for management, maintenance or repair services where they merely compensate actual costs, no invoices are raised to end customers, and no separate customer consideration is received. Third-party service providers' payment of service tax further supports that the reseller did not provide the taxable repair service. Extended limitation for suppression is unavailable where financial statements disclosed the nature of the receipts and no customer consideration required reporting in service tax returns. The service tax demands are therefore unsustainable on merits and limitation. Case-Laws Service Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786634