No Service Tax under Management, Maintenance or Repair in absence of Receipt of Consideration  during warranty period: CESTAT [Read Order]

The CESTAT held that Service Tax under Management, Maintenance or Repair not demandable in absence of Receipt of Consideration during warranty period
By Yogitha S. Yogesh - On February 14, 2024 9:01 am - 3 mins read
Service Tax under Management - Maintenance or Repair - Receipt of Consideration - warranty period - CESTAT - TAXSCAN

The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that no service tax is leviable under management, maintenance or repair in the absence of receipt of consideration during the warranty period. M/s. Hewlett Packard India Sales Private Limited, the appellant is engaged in the manufacture, trading and servicing of…

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