https://www.taxtmi.com/caselaws?id=244115 The Tribunal ruled in favor of the appellant, a two-wheeler motor vehicle dealer, in a service tax dispute. The appellant was found not liable to pay service tax on the value of spare parts and consumables used in servicing, as they separately charged for service and spare parts, paying VAT on spare parts. The Tribunal considered separate transactions for service and spare parts, granting a waiver from the pre-deposit requirement and staying the recovery of service tax demand, interest, and penalties pending the appeal. The Tribunal found a prima facie case in favor of the appellant, emphasizing the distinguishable nature of the transactions involving both service and sale of spare parts. en-us Tue, 21 Jan 2014 00:00:00 +0530 Wed, 10 Sep 2014 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244115 The Tribunal ruled in favor of the appellant, a two-wheeler motor vehicle dealer, in a service tax dispute. The appellant was found not liable to pay service tax on the value of spare parts and consumables used in servicing, as they separately charged for service and spare parts, paying VAT on spare parts. The Tribunal considered separate transactions for service and spare parts, granting a waiver from the pre-deposit requirement and staying the recovery of service tax demand, interest, and penalties pending the appeal. The Tribunal found a prima facie case in favor of the appellant, emphasizing the distinguishable nature of the transactions involving both service and sale of spare parts. Case-Laws Service Tax Tue, 21 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244115