No Service Tax leviable on Cost of Spares and accessories used for free services during warranty period
Last updated: 06 June 2023
Court :
CESTAT, Chennai
Brief :
The CESTAT, Chennai in M/s. T.A.F.E Access Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No. 526 of 2012 dated May 26, 2023] set aside the order demanding Service Tax on cost of the spares/materials used for providing the free services provided during the warranty period. Held that, assessee is not liable to pay Service Tax on the cost of spares and accessories reimbursed by the manufacturer.
Citation :
Service Tax Appeal No. 526 of 2012 dated May 26, 2023
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Bimal Jain
Published in Service Tax
Views : 218
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