https://www.taxtmi.com/caselaws?id=781041 CESTAT allowed the appeal, holding the arrangement-placement and management of spare parts at customer premises with ownership retained by the supplier-does not attract service tax as a "supply of tangible goods service." The Tribunal found no factual distinction from earlier proceedings and noted VAT/CST was discharged on a deemed-sales basis, which precludes service tax liability. Although the appellant failed to notify the Bench of an identical earlier decision, the majority concluded no service tax is payable and the appeal is allowed. en-us Thu, 10 Jul 2025 00:00:00 +0530 Mon, 10 Nov 2025 15:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781041 CESTAT allowed the appeal, holding the arrangement-placement and management of spare parts at customer premises with ownership retained by the supplier-does not attract service tax as a "supply of tangible goods service." The Tribunal found no factual distinction from earlier proceedings and noted VAT/CST was discharged on a deemed-sales basis, which precludes service tax liability. Although the appellant failed to notify the Bench of an identical earlier decision, the majority concluded no service tax is payable and the appeal is allowed. Case-Laws Service Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781041