https://www.taxtmi.com/caselaws?id=363905 The Tribunal ruled in favor of the appellant, holding that Service Tax should only be charged on labor charges and not on the value of spare parts sold separately. The demand for Service Tax, interest, and penalty under Sections 76, 77 & 78 of the Finance Act, 1994 was found unsustainable. The appellant's appeal was allowed with consequential benefits, emphasizing the importance of separate invoicing for spare parts and the payment of VAT on them to exempt the value of goods from inclusion in the assessable value for Service Tax. en-us Wed, 21 Feb 2018 00:00:00 +0530 Fri, 20 Jul 2018 05:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363905 The Tribunal ruled in favor of the appellant, holding that Service Tax should only be charged on labor charges and not on the value of spare parts sold separately. The demand for Service Tax, interest, and penalty under Sections 76, 77 & 78 of the Finance Act, 1994 was found unsustainable. The appellant's appeal was allowed with consequential benefits, emphasizing the importance of separate invoicing for spare parts and the payment of VAT on them to exempt the value of goods from inclusion in the assessable value for Service Tax. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363905