https://www.taxtmi.com/caselaws?id=789303 Service tax was held not chargeable to a dealer on optional extended warranty amounts paid directly by customers to the manufacturer, because the dealer received only commission and had no direct collection or independent liability for the warranty service. Teflon coating and under body coating were also held outside business auxiliary service, as the work was done before sale at the customer's option, using the dealer's own labour, and the materials were treated as a sale of goods rather than agency activity. The tax demands, with consequential interest and penalties, did not survive and the appeals were allowed. en-us Mon, 02 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 10:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789303 Service tax was held not chargeable to a dealer on optional extended warranty amounts paid directly by customers to the manufacturer, because the dealer received only commission and had no direct collection or independent liability for the warranty service. Teflon coating and under body coating were also held outside business auxiliary service, as the work was done before sale at the customer's option, using the dealer's own labour, and the materials were treated as a sale of goods rather than agency activity. The tax demands, with consequential interest and penalties, did not survive and the appeals were allowed. Case-Laws Service Tax Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789303