https://www.taxtmi.com/caselaws?id=241246 For pre-deposit and interim stay in a service tax dispute, spare parts used during free warranty servicing were considered potentially separable from the taxable value of the service. The Tribunal noted that labour charges were billed separately and that spare parts replaced in warranty work were reimbursed by the manufacturer, with supporting decisions indicating such goods may not form part of taxable service value. As the applicant's claim that billing was routed through debit notes had not been adequately examined, and a distinct value for goods used in the service was arguable, interim protection was granted and recovery of the confirmed dues was stayed pending appeal. en-us Tue, 02 Apr 2013 00:00:00 +0530 Wed, 13 Nov 2013 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241246 For pre-deposit and interim stay in a service tax dispute, spare parts used during free warranty servicing were considered potentially separable from the taxable value of the service. The Tribunal noted that labour charges were billed separately and that spare parts replaced in warranty work were reimbursed by the manufacturer, with supporting decisions indicating such goods may not form part of taxable service value. As the applicant's claim that billing was routed through debit notes had not been adequately examined, and a distinct value for goods used in the service was arguable, interim protection was granted and recovery of the confirmed dues was stayed pending appeal. Case-Laws Service Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241246