Legal Issue on After-Sales Warranty Valuation: Billing Units vs. Services; 4% VAT Applied; Service Tax Demand Unsustainable.

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Full Text of the Document

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....Valuation - inclusion of after-sales warranty expenses - ‘units’ and not ‘services’ are billed by the appellants to HP - Further, on the total of such amounts, VAT at the rate of 4% is also billed and added in the invoice - Demand of service cannot be sustained.....