https://www.taxtmi.com/caselaws?id=752724 CESTAT Ahmedabad held that supply of bought-out spares under lifetime supply contracts does not constitute Business Auxiliary Service. The tribunal found transactions occurred on principal-to-principal basis without commission payments or agency relationship. Appellant purchased spares in their name and supplied to customers as contractual obligation without charges for facilitation. Since sale involved goods transfer without commission element and was not principal-to-agent transaction, it fell outside service tax ambit even post-negative list period. Impugned order set aside, appeal allowed. en-us Wed, 15 May 2024 00:00:00 +0530 Thu, 16 May 2024 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752724 CESTAT Ahmedabad held that supply of bought-out spares under lifetime supply contracts does not constitute Business Auxiliary Service. The tribunal found transactions occurred on principal-to-principal basis without commission payments or agency relationship. Appellant purchased spares in their name and supplied to customers as contractual obligation without charges for facilitation. Since sale involved goods transfer without commission element and was not principal-to-agent transaction, it fell outside service tax ambit even post-negative list period. Impugned order set aside, appeal allowed. Case-Laws Service Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752724