https://www.taxtmi.com/caselaws?id=442256 The Tribunal ruled in favor of the Appellant, setting aside the service tax demand on spare parts sold during vehicle servicing. Citing precedent, the Tribunal held that if VAT was paid separately on goods, service tax should not be charged on the same goods. Consequently, the demand for service tax was deemed unsustainable. The penalties imposed on the directors under section 78 A were also dropped since there was no evidence of their knowing involvement in tax evasion. The appeals were allowed, granting the Appellants relief in accordance with the law. en-us Thu, 24 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 08:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442256 The Tribunal ruled in favor of the Appellant, setting aside the service tax demand on spare parts sold during vehicle servicing. Citing precedent, the Tribunal held that if VAT was paid separately on goods, service tax should not be charged on the same goods. Consequently, the demand for service tax was deemed unsustainable. The penalties imposed on the directors under section 78 A were also dropped since there was no evidence of their knowing involvement in tax evasion. The appeals were allowed, granting the Appellants relief in accordance with the law. Case-Laws Service Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442256