https://www.taxtmi.com/caselaws?id=367706 The Tribunal held in favor of the appellants, a dealer of two-wheeler motor vehicles, regarding the disputed service tax liability on spare parts and consumables used in servicing. It was determined that the spare parts and consumables, on which Sales Tax/VAT was separately paid, should not be included in the assessable value of the service for service tax payment. As a result, the demand for service tax, interest, and penalties was deemed invalid, and the appeal was allowed in favor of the appellants. The Tribunal emphasized the clear separation of sale and service components in the transactions and the applicability of exemption Notification No.12/2003-ST. en-us Mon, 20 Aug 2018 00:00:00 +0530 Tue, 25 Sep 2018 08:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367706 The Tribunal held in favor of the appellants, a dealer of two-wheeler motor vehicles, regarding the disputed service tax liability on spare parts and consumables used in servicing. It was determined that the spare parts and consumables, on which Sales Tax/VAT was separately paid, should not be included in the assessable value of the service for service tax payment. As a result, the demand for service tax, interest, and penalties was deemed invalid, and the appeal was allowed in favor of the appellants. The Tribunal emphasized the clear separation of sale and service components in the transactions and the applicability of exemption Notification No.12/2003-ST. Case-Laws Service Tax Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367706