Service Tax Applicable on luggage industries after sales

Dear All,

Anyone can help me to know about service tax applicable on after sale for luggage products. The company is manufacturing and importing the goods. Service is provided after warranty period by charging nominal amount depend on spare parts. So can company can registered themselves under Service Tax Act?

Kindly provide me details with section numbers.

Replies (1)

taxable service- maintanance and repair, exemption upto 10 L available.

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