https://www.taxtmi.com/caselaws?id=242398 In a prima facie view on service tax valuation, the parts used during free vehicle service were treated as goods sold to the person making payment, alongside the service element received from the vehicle manufacturer. On that basis, the benefit of Notification No. 12/2003-ST was considered available because the value of the parts was viewed as not forming part of the taxable service value at the stage of admission of the appeal. The tribunal therefore held that immediate pre-deposit of the disputed amount was not warranted and stayed recovery during pendency of the appeal. en-us Mon, 06 May 2013 00:00:00 +0530 Tue, 14 Jan 2014 08:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242398 In a prima facie view on service tax valuation, the parts used during free vehicle service were treated as goods sold to the person making payment, alongside the service element received from the vehicle manufacturer. On that basis, the benefit of Notification No. 12/2003-ST was considered available because the value of the parts was viewed as not forming part of the taxable service value at the stage of admission of the appeal. The tribunal therefore held that immediate pre-deposit of the disputed amount was not warranted and stayed recovery during pendency of the appeal. Case-Laws Service Tax Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242398