https://www.taxtmi.com/caselaws?id=343654 The Tribunal ruled in favor of the appellant on all three issues raised in the case. It held that service tax is not applicable on spare parts/consumables separately invoiced with admissible VAT/Sales tax, charges for services provided by the appellant but not received from customers do not attract service tax, and service tax is leviable only upon actual receipt of consideration for the service. The impugned order was set aside, and the appellant is entitled to consequential benefits as per the law. en-us Thu, 13 Apr 2017 00:00:00 +0530 Tue, 30 May 2017 06:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343654 The Tribunal ruled in favor of the appellant on all three issues raised in the case. It held that service tax is not applicable on spare parts/consumables separately invoiced with admissible VAT/Sales tax, charges for services provided by the appellant but not received from customers do not attract service tax, and service tax is leviable only upon actual receipt of consideration for the service. The impugned order was set aside, and the appellant is entitled to consequential benefits as per the law. Case-Laws Service Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343654