2013 (5) TMI 313

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hartered Accountant says that the entire documents proving sale of goods is on record of the authorities below. Providing service during warranty period involved sale of goods and service. Accordingly, there shall not be liability to service tax. 2. We are conscious that Finance Act, 1994 has no object to tax commodities. But the appellant's failure to provide details and evidence made it unsuc....