https://www.taxtmi.com/caselaws?id=360663 The Tribunal set aside the Department's demand for Service Tax on consumables and parts support agreements in a case involving an authorized distributor of HP Indigo Digital Printers. The Tribunal ruled in favor of the appellant, emphasizing that when VAT is paid on goods used for repairs and separately disclosed, Service Tax cannot be levied on the value of those goods. The appellant's practice of not separately charging for replaced components during maintenance contracts was pivotal in the judgment, leading to the dismissal of the departmental appeal related to penalty levy. en-us Fri, 20 Apr 2018 00:00:00 +0530 Fri, 12 Apr 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360663 The Tribunal set aside the Department's demand for Service Tax on consumables and parts support agreements in a case involving an authorized distributor of HP Indigo Digital Printers. The Tribunal ruled in favor of the appellant, emphasizing that when VAT is paid on goods used for repairs and separately disclosed, Service Tax cannot be levied on the value of those goods. The appellant's practice of not separately charging for replaced components during maintenance contracts was pivotal in the judgment, leading to the dismissal of the departmental appeal related to penalty levy. Case-Laws Service Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360663