https://www.taxtmi.com/caselaws?id=248096 The High Court ruled in favor of the appellant, holding that the exclusion for motor vehicles under the Finance Act includes parts of motor vehicles. Therefore, the appellant was not liable for service tax on the repair of these parts. The Court found penalties and the extended limitation period unjustified, allowing the appeal and setting aside the Tribunal's order on liability, exclusion, demand validity, penalty imposition, and interest liability. en-us Fri, 11 Apr 2014 00:00:00 +0530 Sat, 17 Oct 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248096 The High Court ruled in favor of the appellant, holding that the exclusion for motor vehicles under the Finance Act includes parts of motor vehicles. Therefore, the appellant was not liable for service tax on the repair of these parts. The Court found penalties and the extended limitation period unjustified, allowing the appeal and setting aside the Tribunal's order on liability, exclusion, demand validity, penalty imposition, and interest liability. Case-Laws Service Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248096