TaxTMI 
TaxTMI 
2004 (9) TMI 663
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....on question is involved, therefore, the same are being disposed of by the common order. Short question involved in these revisions is whether the service charges charged by the dealer/opposite party (hereinafter referred to as "Dealer") from the customers for rendering the services towards manufacture and repairs of refrigerators for the period of four years, after expiry of the warranty period for one year will be part of the turn over. Brief facts of the case are that the dealer was engaged in the business of sales of refrigerators. Under the optional scheme, dealer charged service charges from its customers separately, for the maintenance and the repairs of the refrigerators sold by it for the period of four years after the expiry ....
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....dhra Pradesh Vs. Hyderabad Allwyn Ltd., reported in 78 STC, 56, decision of Rajasthan High Court in the case of Commercial Taxes Officer Vs. Kelvinator India, reported in 90 STC, 336, and the decision of Rajasthan High Court in the case of Commercial Taxes Officer Vs. Weston Electroniks Ltd., reported in 87 STC, 522. He also relied upon the latest decision of this Court in the case of CST Vs. S/S Kelvinator of India Ltd., reported in 2004 (40) STR, 680. I have gone through the order of the Tribunal and the authorities below. Tribunal has recorded a categorical finding that the dealer had charged service charges for the maintenance and the repairs of the refrigerators for the period of four years after the expiry of the warrant p....
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....ch were charged for the maintenance and the repairs of the refrigerators for the period of four years does not fall within the purview at "any sum charged for anything done by the dealer in respect of the goods sold at the time of or before delivery." The amount charged for the services to be done after the delivery and sales for the period of four years after the expiry of warrant period of one year. In the case of Collector, Central Excise, Delhi Vs. M/s Kelvinator of India Limited, reported in 1988 UPTC, 780, Apex Court held that "contract for four years warranty service was optional, which was entered into later on. This is clearly after sale facility and cannot be includible in the assessable value of the refrigerators." In the case....