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    <title>2018 (5) TMI 677 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the demand for service tax on the value of spares and parts used during warranty services, for which VAT had been paid, was unwarranted. The decision was grounded on established precedents indicating that transactions involving the sale of goods should not attract service tax. Consequently, the appeal was allowed, and relief was granted to the appellant in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the demand for service tax on the value of spares and parts used during warranty services, for which VAT had been paid, was unwarranted. The decision was grounded on established precedents indicating that transactions involving the sale of goods should not attract service tax. Consequently, the appeal was allowed, and relief was granted to the appellant in accordance with the law.</description>
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