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<h1>Appellate Tribunal rules spare parts sold during warranty not subject to service tax</h1> <h3>M/s. Shiva Automobiles Pvt. Ltd. Versus Commissioner Of Central Excise & Service Tax, Coimbatore</h3> M/s. Shiva Automobiles Pvt. Ltd. Versus Commissioner Of Central Excise & Service Tax, Coimbatore - TMI The Appellate Tribunal CESTAT CHENNAI ruled that spare parts sold during the warranty period in the course of providing service are not liable for service tax as Service Tax law is not a commodity taxation law. The appeal was allowed.