https://www.taxtmi.com/caselaws?id=237121 Amounts attributable to spare parts sold separately during vehicle servicing, on which Sales Tax/VAT was discharged and which were shown distinctly in invoices, were not to be automatically included in the taxable service value for service tax. The Tribunal treated the issue as covered by earlier decisions and by the circular dated 23.08.2007, which recognised that a component taxed as a sale of goods does not form part of the service tax base on that component. Because the adjudicating authority had not properly examined the appellant's contention and supporting material, the matter was remanded for fresh adjudication. en-us Tue, 09 Jul 2013 00:00:00 +0530 Sat, 04 Jul 2015 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237121 Amounts attributable to spare parts sold separately during vehicle servicing, on which Sales Tax/VAT was discharged and which were shown distinctly in invoices, were not to be automatically included in the taxable service value for service tax. The Tribunal treated the issue as covered by earlier decisions and by the circular dated 23.08.2007, which recognised that a component taxed as a sale of goods does not form part of the service tax base on that component. Because the adjudicating authority had not properly examined the appellant's contention and supporting material, the matter was remanded for fresh adjudication. Case-Laws Service Tax Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237121