https://www.taxtmi.com/caselaws?id=787896 Service tax is not leviable on manufacturer reimbursements to dealers for labour charges and for the cost of spare parts used in free and extended warranty services where such payments are mere reimbursements or are embedded in the sale price and no separate consideration is received; the legal reasoning relies on the taxable-consideration principle and the rules on determination of value, treating reimbursable expenses as excluded from taxable value for the periods considered, resulting in setting aside of demands and penalties and allowance of the appeals in favour of the assessee. en-us Tue, 10 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787896 Service tax is not leviable on manufacturer reimbursements to dealers for labour charges and for the cost of spare parts used in free and extended warranty services where such payments are mere reimbursements or are embedded in the sale price and no separate consideration is received; the legal reasoning relies on the taxable-consideration principle and the rules on determination of value, treating reimbursable expenses as excluded from taxable value for the periods considered, resulting in setting aside of demands and penalties and allowance of the appeals in favour of the assessee. Case-Laws Service Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787896