No Service Tax leviable on Cost of Spares and Material used for Free Services during Warranty Period: CESTAT [Read Order]

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no service tax is leviable on cost of spares and material used for free services during the warranty period.

The appellant, M/s. T.A.F.E Access Ltd, is an authorised dealer of M/s. TATA Motors and are engaged in selling passenger cars […]