https://www.taxtmi.com/caselaws?id=238759 Pre-deposit of tax, interest and penalty on the value of parts replaced during free servicing was waived and recovery stayed pending the appeals. The tribunal treated the replacement of parts as prima facie distinct from the service element and held that the material component in a composite transaction could be examined separately for tax purposes. Relying on this prima facie view and supporting precedents, it protected the demand during the pendency of the appeals, leaving the merits to be decided later. en-us Wed, 10 Jul 2013 00:00:00 +0530 Tue, 29 Oct 2013 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238759 Pre-deposit of tax, interest and penalty on the value of parts replaced during free servicing was waived and recovery stayed pending the appeals. The tribunal treated the replacement of parts as prima facie distinct from the service element and held that the material component in a composite transaction could be examined separately for tax purposes. Relying on this prima facie view and supporting precedents, it protected the demand during the pendency of the appeals, leaving the merits to be decided later. Case-Laws Service Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238759