2018 (2) TMI 399

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.... K. Dubey, Superintendent (AR), for Respondent: Shri A. K. Dixit, Advocate, Per: Anil Choudhary The issue in this appeal is, whether the respondent-assessee who have provided after Sales Service to the customers on behalf of M/s Kirlosker Oil Engines Ltd. during the warranty period, whether they are liable to pay Service Tax on the materials utilized in providing the service during the wa....

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....f spare parts purchased from M/s KOEL during the warranty period. Accordingly, vide Show Cause Notice dated 30/10/2010 for the Financial Years 2005-06 to 2008-09, invoking the extended period demand was proposed for Rs. 19,31,204/- with further proposal for imposition of penalty under Section 76 & 78 of the Finance Act, 1994. 3. The Show Cause Notice was adjudicated on contest and the proposed ....

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....he value of spare parts, etc. which have been used in the course of maintenance service. 4. Being aggrieved by the said order Revenue filed the appeal before this Tribunal on the grounds which is more or less repetition of the allegations in the Show Cause Notice save and except reliance has been placed on the ruling of Hon'ble Supreme Court in the case of BSNL Versus Union of India report....