https://www.taxtmi.com/caselaws?id=346849 The Tribunal held that Service Tax cannot be levied on spare parts sold separately during repair and maintenance if Sales Tax has already been paid on them. The demand for Service Tax on spare parts was found to be unsustainable, and the appeal was allowed in part. The penalty imposed was set aside, providing relief to the appellant. The decision clarified the distinction between Sales Tax and Service Tax, emphasizing their mutual exclusivity in this context. en-us Wed, 12 Jul 2017 00:00:00 +0530 Mon, 01 Jan 2018 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346849 The Tribunal held that Service Tax cannot be levied on spare parts sold separately during repair and maintenance if Sales Tax has already been paid on them. The demand for Service Tax on spare parts was found to be unsustainable, and the appeal was allowed in part. The penalty imposed was set aside, providing relief to the appellant. The decision clarified the distinction between Sales Tax and Service Tax, emphasizing their mutual exclusivity in this context. Case-Laws Service Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346849