Service Tax Exemption: VAT-Paid Spare Parts and Lubricants at Authorized Service Stations Not Subject to Additional Tax.

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....Valuation of services - Authorized Service Station - inclusion of price of spare parts and lubricants where during the provision of Authorized Service Station Services, the spare parts and lubricants sold and VAT thereupon was paid the value of such spare parts and lubricants would not attract Service Tax. - AT....