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TMI Blog2018 (8) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ration towards free service during the period of warranty of Two years after sale. As appellant has not received any amount towards services provided by them, therefore, no service tax is payable by the appellant - appeal allowed - decided in favor of appellant. - ST/51738/2015-ST[DB] - FINAL ORDER NO.71625/2018 - Dated:- 25-7-2018 - Mr. Ashok Jindal, Member (Judicial) and Mr. Anil G. Shakkarwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the terms of the agreement between the parties, the cost of Television sets was fixed and appellants were required to provide two years free warranty to ELCOT. To ensure the service within the warranty period by the appellant, an amount of ₹ 150 per television was retained by ELCOT. 3. The Revenue is of the view that the said amount pertains to Management, Maintenance Repair Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... COT, the appellant was duty bound to provide free service for two years after sale of the Televisions. Therefore, the said amount does not form the part of taxable service and the appellant has not received any amount towards providing Management, Maintenance Repair Services . In fact, this ₹ 150 is the cost of the Television supplied by them to ELCOT, therefore, they are not liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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