2017 (8) TMI 907

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....Singh, Acvocate, for Appellant Shri Mohd. Altaf, Assistant Commissioner, (AR), for Respondent ORDER Per: Anil Choudhary The only issue in this appeal by the appellant assessee engaged in the business of sale of spare parts and service of generators, as an authorized service agent of M/s Mahindra & Mahindra Ltd., whether, they are liable to pay Service Tax on the cost of spares, includi....

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..... The appellant is raising separate service invoices and paying Service Tax on the Service Charges and/or Labour Charges. The ld. Commissioner vide the impugned order have observed - it may, however, be pertinent to mention that for availing exemption from Service Tax, the goods must be sold and consequently they must be available as sold items with the customers. In other words, the exemption wou....

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....s on record. 4. Having considered the rival contentions and on perusal of the facts on record, we find that the appellant have under the facts and circumstances raised separate invoices for the material component used in the course of repair and maintenance of generators. Further, they have paid CST/VAT on such spare parts, including lubricating oils etc. We, further, hold that Sales Tax & Serv....