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Free services offered during warranty periods not liable to service tax
Case Law Details
- Case Name
- Reliable Automotive Private Limited Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Reliable Automotive Private Limited Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
The appellant is a dealer. It purchases heavy vehicles from Tata Motors and cars from Hyundai Motors. The said vehicles are sold to customers. A demand of service tax of over Rs.33 crores was raised on the appellant on the ground: (i) the discount/incentive offered by the manufacturer by way of various schemes is consideration for providing business promotion/business auxiliary services; (ii) the free services provided during warranty period are liable to service tax; (iii) sharing of business prom...
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