https://www.taxtmi.com/caselaws?id=32871 CESTAT, BANGALORE - AT allowed the appeals, holding that spare parts supplied during AMC maintenance are sales under Art. 366(29)(b) and, having been subjected to sales tax as works contract, cannot be double-charged to service tax. The Tribunal found no justification for levying service tax beyond 30% of the contract value (with 70% treated as goods value), deemed the 30% allocation reasonable, and set aside demands of duty, interest and penalty as unsustainable, granting consequential relief to the appellant. en-us Fri, 29 Aug 2008 00:00:00 +0530 Tue, 04 Nov 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32871 CESTAT, BANGALORE - AT allowed the appeals, holding that spare parts supplied during AMC maintenance are sales under Art. 366(29)(b) and, having been subjected to sales tax as works contract, cannot be double-charged to service tax. The Tribunal found no justification for levying service tax beyond 30% of the contract value (with 70% treated as goods value), deemed the 30% allocation reasonable, and set aside demands of duty, interest and penalty as unsustainable, granting consequential relief to the appellant. Case-Laws Service Tax Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32871