2008 (5) TMI 184 - AT - Service Tax

Whether service charge received from the seller of the equipment for rendering service during warranty period shall be treated as consideration towards taxable service - It appears that the substantial question involved in this Appeal is the like case decided by the Tribunal in the similar case of ASL Motors Pvt. Ltd. v. Commr. of C. Ex. & Service Tax, Patna. Considering the facts and circumstances of the case, there shall be waiver of pre-deposit till disposal of appeal.

Summary

The judgment by Appellate Tribunal CESTAT KOLKATA dealt with whether service charge during warranty period is taxable. The appellant cited a similar case in their favor. The service provider argued that consideration included warranty fees and other services. The tribunal waived pre-deposit for the appeal.