TaxTMI 
TaxTMI 
2025 (5) TMI 1101
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....is providing warranty services to the customers of M/s. MUEGGE GmbH in India. 3. The applicant, vide his aforementioned application has further stated as follows * M/s. MUEGGE GmbH, Germany is the original supplier of industrial microwave; * M/s. MUEGGE GmbH, has provided warranty to buyers against the sale of said microwaves and executed the warranty service agreement with the applicant who will provide the warranty services to its buyers; * That in case of replacement of any parts under warranty they are required to be imported as industrial microwaves was also imported; * the service under the warranty scheme is free of cost and no charges & corresponding GST is collected from actual customers who have purchased the industrial m....
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....and reiterated the facts as stated in the application. He also submitted a copy of the Dealership and Service Representation agreement between M/s. MUEGGE GmbH and the applicant. The salient features of the agreement are as under viz Dealership and Service Representation Agreement by and between Muegge GmbH Hochstraße 4-6, 64385 Reichelsheim, Germany - hereinafter referred to as "Supplier" - and Enerzi Microwave Systems Pvt. Ltd. Plot No .: 99/107, Survey No .: 343A/335, Udyambag, Belagavi-590008, Karnataka, INDIA - hereinafter referred to as "Dealer" - 8 Scope of Services 8.1 The Dealer-as Authorized Service Representative of the Supplier-shall provide the Services in this Section for the Contractua....
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....ations") or if any customer requests any Services to be performed under Supplier's Warranty Obligations, the Dealer shall immediately inform the Supplier thereof, providing all necessary details for the Supplier to assess, whether or not the requested Service falls within the scope of Supplier's Warranty Obligations. The Dealer shall also inform Supplier about any indications, if any, that any damage may have been caused by reasons that do not fall within the scope of Supplier's warranty obligations, such as but not limited to extreme environmental conditions, misuse, failure of other equipment, improper, negligent or extreme operation, insufficient maintenance and service, use of other than original spare parts. 10.2 If and to the extent....
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....e used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. 10. To recapitulate, the applicant has entered into a Dealership and Service Representation agreement with M/s. MUEGGE GmbH, Germany, as a consequence of which, they are obliged to provide warranty service to the customers of M/s. MUEGGE GmbH. As a part of the warranty service, the applicant requires parts for the microwaves, which are imported. The IGST in respect of the said imports is paid by M/s. MUEGGE GmbH. Since warranty is free, the applicant, in respect of the said supply, raises the invoice against M/s. MUEGGE GmbH for the supply of warranty service. The above arrangement....