https://www.taxtmi.com/caselaws?id=394473 The CESTAT New Delhi set aside the Commissioner's order, allowing the appeal. The tribunal concluded that the value of spare parts sold during vehicle servicing should not be included in the assessable value for service tax under Section 67 of the Finance Act 1994. The appellant had separately shown goods and service costs on invoices, with VAT applied to spare parts. The tribunal relied on precedents from M.G. Motors and Semtech Industries, which supported excluding spare parts' value from taxable service when sales tax or VAT was applied. en-us Wed, 13 Nov 2019 00:00:00 +0530 Wed, 06 Nov 2024 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394473 The CESTAT New Delhi set aside the Commissioner's order, allowing the appeal. The tribunal concluded that the value of spare parts sold during vehicle servicing should not be included in the assessable value for service tax under Section 67 of the Finance Act 1994. The appellant had separately shown goods and service costs on invoices, with VAT applied to spare parts. The tribunal relied on precedents from M.G. Motors and Semtech Industries, which supported excluding spare parts' value from taxable service when sales tax or VAT was applied. Case-Laws Service Tax Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394473