2017 (5) TMI 1392

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.... Arora, Adovate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR) for Respondent ORDER Per: Anil Choudhary The present appeal is filed by the appellant - M/s Pandit Automobiles, against Order-in-Appeal No. GZB/EXCUS/000/APP/28/2015-16 dated 30/06/2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Noida. 2.   The issues in this appeal b....

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....ersus  CST, Delhi reported at 2015 (38) S.T.R. 266 (Tri. - LB), which has been reversed by the Hon'ble Supreme Court in Larsen & Toubro Ltd. Versus Union of India being judgment dated 14/08/2015. Thus, the first issue is decided in favour of the appellant. We hold that Service tax is not payable on Spares & Consumable shown separately in the invoice and on which admissible VAT/Sales tax is ch....

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....t for services provided by the selling dealer to customers of car. Accordingly held, no service tax is payable. Accordingly, we hold this ground also, in favour of the appellant. 6.   So far the third issue is concerned, the learned Counsel for the appellant have demonstrated from their ledger that the amount of rent was only booked as receivable but the same was not received, as the ....