2025 (4) TMI 1331

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....DER Per : S. K. MOHANTY These appeals are directed against the impugned order dated 15.09.2017 passed by the learned Commissioner of GST & Central Excise (Appeals), Thane. 2. Briefly stated, the facts of the case are that the appellants herein are engaged in providing the taxable service under the category of 'Authorized Service Station' and for that purpose, got themselves registered with the Service Tax department. During the disputed period, the appellants had received reimbursement towards cost of spare parts and the labour component, from the manufacturer of automobiles for carrying out 'free services' of motor vehicles. The amount so received was accounted for by them as 'claims and warranty' in their books of accounts. The a....

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....ement 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 spare parts used for replacement in the authorized service station was considered as a sale transaction and appropriate VAT amount was paid by the appellants, we are of the view that the said transaction cannot be considered as provision of taxable service, for the purpose of levy of service tax thereon. We find that the issue arising out of the present dispute is no more res integra, in view of the order passed by the Tribunal, in the case of Star Motors V/s. Commissioner of Central Excise, Nag....