2018 (1) TMI 55

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.... Shri D.N. Nagvenkar, Addl. Commr. (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The issue involved in the present case is that under the service of "Authorized Service Station". The value of parts used for replacement on which VAT is paid is includible in the value of the service of "Authorized Service Station". 2. Shri R.K. Tomar, ld. Counsel appearing ....

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....f the Tribunal was upheld by the Hon'ble Supreme Court which was reported as Commissioner v. Wipro GE Medical Systems Pvt. Ltd. - 2012 (28) S.T.R. J44 (S.C.). (ii)    Xerox India Ltd. v. Commissioner of Service Tax, Delhi - 2012 (27) S.T.R. 467 (Tri.- Del).           He submits that even otherwise in terms of Notification No. 12/200....