2025 (1) TMI 343

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....SH NAIR, MEMBER (JUDICIAL) AND MR. C. L. MAHAR, MEMBER (TECHNICAL) Shri Saurabh Dixit, Advocate for the Appellant Shri N G Makwana, Superintendent (AR) for the Respondent ORDER The brief facts of the case is that the short issue involved in the present appeal is whether the service tax is payable on the act of selling / supplying bought out goods (spares) by the appellant to the buyers, whi....

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....issue is no longer res integra. 3. Shri N G Makwana learned Superintendent AR appearing on behalf of the revenue fairly concedes that the issue in these appeals have been decided by this Tribunal in the appellant's own cases cited by the learned counsel. 4. Considering the submissions made by both the sides and perusal of records, we find that this Tribunal has passed the following order and rel....