2015 (1) TMI 223

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..... ervice falls within an “exempted category” and therefore separate account should be maintained in respect of service of repair and maintenance during the warranty period and during the extended warranty period, separately - Held that:- assumption of the Revenue is prima facie contrary to the provision of Section 65(105)(zzg) read with Section 65(64) of the Finance Act, 1994. The assumption by Reve .....

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..... under Section 35 of the Central Excise Act, 1944, of the tax, interest and penalties levied pursuant to the adjudication order dated nil passed by the Commissioner of Central Excise, Panchkula Commissionerate. 2. The appellant provides three types of services : (a) sale/trading of consumer durables; (b) repair maintenance during warranty period where the customer is not charged .....

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..... ice falls within an exempted category and therefore separate account should be maintained in respect of service of repair and maintenance during the warranty period and during the extended warranty period, separately. This assumption of the Revenue is prima facie contrary to the provision of Section 65(105)(zzg) read with Section 65(64) of the Finance Act, 1994. The assumption by Revenue that si .....

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