2015 (5) TMI 773

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...., DR ORDER Per: Ashok Jindal: The applicant is an authorized service station of M/s Uttam Toyota Ltd. and providing services of the vehicles manufactured by M/s TKML . The applicant paying service tax on the service component but not paying service tax on spares which were replaced during the course of service by them. Revenue is of the view that the value of spares is required to be included ....

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.... stay order No. 50312/2015 dated 19.1.2015 prima facie find that the value of spare is not includible in value of taxable service, the Tribunal has granted unconditional waiver of pre-deposit. 4. Further, we find that in the case of free service provided by the applicant on behalf of M/s TKML to the customers of M/s TKML is reimbursing whole of the expenses incurred by the applicant i.e. service ....