https://www.taxtmi.com/caselaws?id=255398 Where parts supplied by an authorised service station were separately invoiced and VAT was paid on the goods component, their value could not be added to the taxable value of service for service tax. Repair and maintenance of vehicles of other manufacturers, being outside the station's authorisation on the facts stated, was also not includible in the taxable service demanded. The differential service tax demand, along with interest and penalty, was therefore unsustainable, granting the assessee full relief. en-us Thu, 16 Oct 2014 00:00:00 +0530 Fri, 04 Sep 2015 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255398 Where parts supplied by an authorised service station were separately invoiced and VAT was paid on the goods component, their value could not be added to the taxable value of service for service tax. Repair and maintenance of vehicles of other manufacturers, being outside the station's authorisation on the facts stated, was also not includible in the taxable service demanded. The differential service tax demand, along with interest and penalty, was therefore unsustainable, granting the assessee full relief. Case-Laws Service Tax Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255398