In an order granting major relief to the car dealers, Popular Vehicles, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), the Bangalore bench has held that service tax cannot be levied on the services relating to warranty and labour provided free of cost since the same is already subjected to sales tax/VAT. The appellant contended before the Tribunal that they did receive any income with regard to free service and warranty labour provided to customers and these services are rendered free of charges.
Source Taxscan
Latest Posts in "India"
- Tripura HC: ITC Cannot Be Denied to Bona Fide Purchaser for Supplier’s Tax Default
- Ready-to-Drink Non-Alcoholic Beverages Like Mojito to Attract 40% GST, Rules WB AAR
- Bombay HC: Assignment of Long-Term Industrial Leasehold Rights Not Taxable as ‘Supply’ Under GST
- ITC Not Allowed on Mall Construction for Leasing, Rules Tamil Nadu AAR under GST Law
- Section 74 Cannot Be Invoked for GST Return Mismatches Without Evidence of Fraud or Suppression
