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2013 (12) TMI 911 - CESTAT CHENNAIDemand of service tax - Free Warranty Service - Held that:- There are different provisions and various decisions which confirm the position that the value of spare parts used while providing "Free Warranty Service" to motor vehicles cannot form part of value of service on which service tax has been paid. One such case is already cited by the applicant - "Free Warranty Service" the service is free to the customer but is billed to the manufacturer of the motor vehicle. So also the spare parts replaced is free to the customer but billed to the manufacturer. The applicant's submission that this fact is proved from debit notes is not considered by the adjudicating authority. Therefore, we grant waiver of pre-deposit of dues arising from the impugned order and there shall be stay of collection of such dues during the pendency of the appeal - Stay granted.
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