Manufacturer Reimbursements for Parts used in Warranty Services Exempted from Service Tax: CESTAT [Read Order]

CESTAT exempts manufacturer reimbursements for parts used in warranty services from service tax, recognising them as cost reimbursements, not taxable services.
By Devanand T R - On August 7, 2024 12:02 pm - 2 mins read
CESTAT - CESTAT New delhi - Service Tax - Warranty Services - Warranty Parts - Taxable Service - taxscan

The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi has ruled that reimbursements received by an automobile dealer from manufacturers for parts used in warranty services are not subject to service tax. This decision came in the case of M/s Divine Autotech Private Limited, which contested the demand for service tax…

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