2020 (3) TMI 1101 - SCH - Service Tax

Valuation - inclusion of warranty claims in assessable value - reverse charge mechanism - Section 66A of FA - Revenue neutrality - extended period of limitation - It was held that When the Overseas Distributor is establishing the network of Authorized Repairers for carrying out the warranty responsibility of the appellant, indeed, this will satisfy customer care services provided on behalf of the client contained in Sub-Clause (iii) of the definition of Business Auxiliary Service , and would be taxable. HELD THAT - There are no reason to interfere with the impugned order - appeal dismissed.

Summary

The Supreme Court of India in a 2020 judgment by Dr. D.Y. Chandrachud and Mr. Hrishikesh Roy, JJ. condoned delay and dismissed appeals against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai dated 14 June, 2019.