https://www.taxtmi.com/caselaws?id=259899 The Tribunal ruled in favor of the applicant, an authorized service station, in a case concerning the liability to pay service tax on spares replaced during service and warranty periods. The Tribunal held that the value of spare parts is not includible in the taxable service for both scenarios. As a result, the applicant was granted a complete waiver of pre-deposit on both issues, and the recovery of service tax, interest, and penalty was stayed pending appeal. The judgment also directed the Registry to consolidate the appeal with a related case for further proceedings. en-us Tue, 10 Mar 2015 00:00:00 +0530 Fri, 22 May 2015 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259899 The Tribunal ruled in favor of the applicant, an authorized service station, in a case concerning the liability to pay service tax on spares replaced during service and warranty periods. The Tribunal held that the value of spare parts is not includible in the taxable service for both scenarios. As a result, the applicant was granted a complete waiver of pre-deposit on both issues, and the recovery of service tax, interest, and penalty was stayed pending appeal. The judgment also directed the Registry to consolidate the appeal with a related case for further proceedings. Case-Laws Service Tax Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259899