https://www.taxtmi.com/caselaws?id=354978 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)' decision that spare parts used in maintenance services during the warranty period should be treated as sold, making them exempt from service tax due to sales tax already paid on them. The Tribunal held that the maintenance and repair contract should be considered a works contract, in line with relevant legal precedents and the lack of taxing power under the Finance Act, 1994 to tax material components in a works contract. The respondent-assessee was granted consequential benefits as per the law. en-us Mon, 28 Aug 2017 00:00:00 +0530 Wed, 07 Feb 2018 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354978 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)' decision that spare parts used in maintenance services during the warranty period should be treated as sold, making them exempt from service tax due to sales tax already paid on them. The Tribunal held that the maintenance and repair contract should be considered a works contract, in line with relevant legal precedents and the lack of taxing power under the Finance Act, 1994 to tax material components in a works contract. The respondent-assessee was granted consequential benefits as per the law. Case-Laws Service Tax Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354978