https://www.taxtmi.com/caselaws?id=764281 Service tax was not payable on the sale or supply of bought-out goods, including spares supplied with drilling rigs and ancillary equipment, where the activity was alleged to constitute Business Auxiliary Service. The controversy had already been decided in the appellant's own earlier cases, and the Revenue accepted that the issue was covered by those decisions. Following the prior rulings and noting that proceedings on the same issue had later been dropped, the tribunal treated the matter as no longer res integra and ruled in favour of the appellant, setting aside the impugned orders. en-us Tue, 10 Dec 2024 00:00:00 +0530 Wed, 08 Jan 2025 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764281 Service tax was not payable on the sale or supply of bought-out goods, including spares supplied with drilling rigs and ancillary equipment, where the activity was alleged to constitute Business Auxiliary Service. The controversy had already been decided in the appellant's own earlier cases, and the Revenue accepted that the issue was covered by those decisions. Following the prior rulings and noting that proceedings on the same issue had later been dropped, the tribunal treated the matter as no longer res integra and ruled in favour of the appellant, setting aside the impugned orders. Case-Laws Service Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764281