https://www.taxtmi.com/caselaws?id=341531 The Tribunal remanded the case to consider the applicability of Notification No.12/2003-ST for transactions involving spares supply obligations. The appellant's argument for exemption under the notification was based on the value of goods sold being equal to the value on which service tax was demanded. The Tribunal found that the impugned order did not adequately address this contention. For transactions without spares supply obligations, the demand was set aside. The case was disposed of accordingly. en-us Fri, 07 Apr 2017 00:00:00 +0530 Mon, 06 Nov 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341531 The Tribunal remanded the case to consider the applicability of Notification No.12/2003-ST for transactions involving spares supply obligations. The appellant's argument for exemption under the notification was based on the value of goods sold being equal to the value on which service tax was demanded. The Tribunal found that the impugned order did not adequately address this contention. For transactions without spares supply obligations, the demand was set aside. The case was disposed of accordingly. Case-Laws Service Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341531