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HomeIndirect TaxesServices Rendered During Warranty Period Qualify As ‘Works Contract Services’, Subject To...

Services Rendered During Warranty Period Qualify As ‘Works Contract Services’, Subject To Partial Tax Liability Under RCM: CESTAT

Indirect Taxes

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By Mariya Paliwala
cestat

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has set aside a service tax demand holding that services rendered during the warranty period for LG Electronics qualify as “works contract services” and are subject to partial tax liability under the reverse charge mechanism (RCM).  The bench of Dr. Rachna Gupta (Judicial Member)…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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