No Service Tax Chargeable on Warranty Labour for Free After-Sale Service: CESTAT

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has ruled "no service tax chargeable on warranty labour for free after-sale service." This decision clarifies the taxability of services provided by manufacturers or dealers as part of product warranties. The tribunal likely held that the labour provided during the warranty period, for which no separate charge is levied, is an integral part of the product sale and not a distinct taxable service. This provides relief to businesses offering post-sale warranty support, preventing service tax on uncharged services.