In absence of consideration service tax cannot be charged

International Combustion India Ltd. Vs CCE (CESTAT Mumbai) In the instant case the Appellants are receiving goods for refurbishing or repair from their customers as and when the need for repairs is felt by the customers of the appellants. There are two types of customers who are availing such services from the Appellants. Some customers have opted for the warranty/ guarantee scheme and some of them have not. The method followed by the Appellants is that in respect of the customers who have opted for the warranty/ guarantee the customers are not charged for the replacement of any parts, damaged...