https://www.taxtmi.com/caselaws?id=791721 Services rendered by an authorised service centre for warranty and post-warranty repairs did not qualify as works contract service for reverse charge purposes because the statutory ingredients were not proved: there was no evidence of transfer of property in goods, VAT/WCT liability, or supporting records showing a works contract. The tax demand based on full service tax liability was therefore sustained. The tribunal also upheld the extended period of limitation and penalty because the appellant did not disclose full taxable receipts, failed to produce reconciled records, and the non-disclosure supported deliberate suppression. Interest, service tax demand, and penalties were all sustained. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791721 Services rendered by an authorised service centre for warranty and post-warranty repairs did not qualify as works contract service for reverse charge purposes because the statutory ingredients were not proved: there was no evidence of transfer of property in goods, VAT/WCT liability, or supporting records showing a works contract. The tax demand based on full service tax liability was therefore sustained. The tribunal also upheld the extended period of limitation and penalty because the appellant did not disclose full taxable receipts, failed to produce reconciled records, and the non-disclosure supported deliberate suppression. Interest, service tax demand, and penalties were all sustained. Case-Laws Service Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791721