2013 (7) TMI 265

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....e Respondent : Shri Bharat Raichandani, Adv. PER : P R Chandrasekharan The Revenue is in appeal against Order-in-Appeal no. SVS/337/NGP-ST-I/2006 dated 20/10/2006 passed by the Commissioner of Central Excise (Appeals), Nagpur. 2. The respondent, M/s Seva Automotive Pvt. Ltd., Nagpur is registered as an 'authorised service station' and rendering services as such and discharging Service Tax....

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.... cost of the spare parts are not to be included in the value of the services rendered as per section 67 of the Finance Act, 1994, as it stood at the relevant time, since the cost of spare parts itself is not includible; therefore, handling charges incurred in respect of such spare parts also will not form part of the taxable value of the service rendered. Accordingly, he dropped the demand. The Re....