TaxTMI 
TaxTMI 
2025 (4) TMI 1331
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.... Appeal No. 85117 of 2018 - FINAL ORDER NO. A/85736-85740/2025<br>Service Tax<br>HON'BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) And HON'BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL) Ms Puloma Dalal, Chartered Accountant for the Appellants Shri Shashank Kumar Yadav, Authorized Representative for the Respondents ORDER Per : S. K. MOHANTY These appeals are directed against the impugned order dated 15.....
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....the labor component and not on the cost of the spare parts. Such modus operandi adapted by the appellants was disputed by the department on the ground that as per the provisions of Section 67 of the Finance Act, 1994 read with Rule 6(vi) of Service Tax (Determination of Value) Rules, 2006, the appellants were required to pay service tax on the full amount/cost received as reimbursement from the ma....
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.... the appellants. 3. Heard both sides and perused the case records. 4. It is an admitted fact on record that on the value of the parts used for replacement by the authorized service station, VAT was paid by the appellants, considering the same as 'sale of goods' and the liability for service tax on the labor component was also discharged by the appellants, treating the same as service. Since, the....
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....r and maintenance service of the vehicle, the same is clearly sold to the client on which the VAT was paid. Therefore the parts used for providing repair and maintenance service is sale of goods and not part of service, therefore the same is not taxable under the Finance Act, 1994. Moreover, even if the part replaced during repair and maintenance of the vehicle is considered as part of the overall....