https://www.taxtmi.com/caselaws?id=235850 The Tribunal upheld the Orders-in-Original and dismissed the appeals filed by the Revenue, ruling in favor of the Respondents in the service tax dispute on repair of transformers. The Tribunal found that the Respondents were eligible for exemption under Notification 12/2003 as they had separately accounted for and paid VAT on the replaced parts during repairs. The Tribunal emphasized that the Notification remained in force despite the amendment to Section 67, rejecting the Revenue's argument and affirming the decisions in favor of the Respondents. en-us Thu, 18 Jul 2013 00:00:00 +0530 Tue, 09 Sep 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235850 The Tribunal upheld the Orders-in-Original and dismissed the appeals filed by the Revenue, ruling in favor of the Respondents in the service tax dispute on repair of transformers. The Tribunal found that the Respondents were eligible for exemption under Notification 12/2003 as they had separately accounted for and paid VAT on the replaced parts during repairs. The Tribunal emphasized that the Notification remained in force despite the amendment to Section 67, rejecting the Revenue's argument and affirming the decisions in favor of the Respondents. Case-Laws Service Tax Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235850