Sale of warrenty card for led ..vat dept is asking for vat

lawyer

we have sell warnety card for LED tv . say rs 2000 for 1 year warenty .

we have not sold LED . 

now vat dept is asking for vat @ 12.5 % on the market value of LED tv thats . rs 30000 .per card

we have sold 200 warenty cards.only no led tv

what should i do now ?

 
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you issued any bill ?

 
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lawyer

No bill of sale of LED Only rs 2000 taken for warenty
 
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