2014 (10) TMI 814

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....te for Markos & Co., for the Appellant. Shri A.K. Nigam, AR, for the Respondent. ORDER The dispute in this case is whether the appellants are liable to pay Service Tax on the spares/parts required for repair and maintenance and whether the said items can be considered as to be sold and used in the service activity of repair and maintenance. 2. By the impugned order, a total amount....

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....for exemption under Notification No. 12/2003-S.T., dated 20-6-2003 which specifically exempted the value of the goods and materials sold by service provider to the service recipient as long as documentary proof indicating value of goods and materials is available. Learned counsel relied upon the decision of the Tribunal in the case of Wipro GE Medical Systems v. Commissioner of Service Tax [(2009)....

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....n assessee avails a specific exemption notification, he has to fulfil those conditions to avail exemption. Therefore, it was submitted that the appellant is not eligible. 6. However, we find that Hon'ble High Court was only laying down the General Rule whereas in the case of Wipro GE Medicals (supra), the facts in the case was considered and a view was taken which was upheld by the Hon'ble....