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TMI Blog2018 (5) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of levy of service tax. Such demand of service tax is not justified and hence are set aside. Amounts recovered by way of extended warranty premium - Held that: - The extended warranty premium amounts are liable to payment of service tax under the appropriate category of service - it stands submitted that the service tax demand thereon has been paid by the manufacturers of motor vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia Pvt. Ltd. These authorized dealers carry out the work of authorized service station on behalf of the manufacturers during the warranty period. In those cases, where the buyers of the vehicles have opted for extended warranty, such services are also rendered by these dealers. In respect of services rendered during warranty period, the cost and spares used in replacement during such services ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motor vehicles were also considered as reimbursement of the cost of spares used in rendering the extended warranty premium in respect of M/s. ABT Ltd. The service tax demands stand challenged before us in the present appeals. 3. With the above background, we have heard Shri S. Durairaj representing all the appellants. He submitted that the cost of spares used during the warranty and extended wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After considering the submissions made by both sides as well as perusal of records, we find that the service tax demand has been raised by Revenue on the cost of spare parts used while rendering the warranty as well as extended warranty service. After a perusal of some of the sample invoices raised for such work, we note that the spare parts have in fact been sold on payment of VAT. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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