https://www.taxtmi.com/caselaws?id=236453 The Tribunal held that spare parts used in the repair service of motor vehicles should not be subject to service tax. It distinguished the cost of materials from the service itself, finding no merit in the Revenue's argument to levy service tax on spare parts. The Tribunal granted a waiver of pre-deposit of dues and stayed the collection of such dues pending appeal. en-us Tue, 21 May 2013 00:00:00 +0530 Thu, 23 Feb 2017 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236453 The Tribunal held that spare parts used in the repair service of motor vehicles should not be subject to service tax. It distinguished the cost of materials from the service itself, finding no merit in the Revenue's argument to levy service tax on spare parts. The Tribunal granted a waiver of pre-deposit of dues and stayed the collection of such dues pending appeal. Case-Laws Service Tax Tue, 21 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236453