https://www.taxtmi.com/caselaws?id=239625 The Tribunal held that service tax is payable only on the value of services, not on the value of spare parts used by an "Authorized Service Station" during the warranty period for motor cars. The Tribunal granted a waiver of pre-deposit for the adjudged dues and stayed the collection pending further examination of legal aspects during the final hearing. The issue of whether the transaction constituted a sale to the manufacturer was left for consideration in the final hearing. The Tribunal emphasized that the value of goods used for services and reimbursed by the manufacturer was not subject to service tax under Notification No.12/03-ST. en-us Mon, 17 Jun 2013 00:00:00 +0530 Thu, 14 Jan 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239625 The Tribunal held that service tax is payable only on the value of services, not on the value of spare parts used by an "Authorized Service Station" during the warranty period for motor cars. The Tribunal granted a waiver of pre-deposit for the adjudged dues and stayed the collection pending further examination of legal aspects during the final hearing. The issue of whether the transaction constituted a sale to the manufacturer was left for consideration in the final hearing. The Tribunal emphasized that the value of goods used for services and reimbursed by the manufacturer was not subject to service tax under Notification No.12/03-ST. Case-Laws Service Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239625