Service tax on free service coupons given to customers

This query is : Resolved 

05 October 2016 Whether service tax is payable on free service coupons given to customers by an authorized service station of automobiles?
Eg if Extended Warranty ,AMC contracts,RSA is given free of cost to customer what will be applicability of service tax on the same.

06 October 2016 Service tax is applicable when there is consideration. if there is no consideration then no ques of service tax arise.



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