Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 569 - AT - Service TaxValuation of service - Inclusion of cost of spare parts or accessories or consumable such as lubricants and coolants provided/used during servicing of the vehicles - Authorized Service Station service - Held that:- Board Circular No. 96/7/2007-ST dated 23.08.2007 states that service tax is not leviable on the transaction treated as sale of goods and subjected to levy of sales of sales tax/VAT. It is seen that as recorded by the Commissioner (Appeals), respondents were able to establish that amount on which the impugned service tax has been demanded actually pertain to the sale of spare parts/accessories/consumables like lubricants etc. by showing copies of the VAT assessment orders for the financial years 2006-2007 & 2007-2008. It would clearly entitle them to the benefit of Notification No. 12/2003-ST. Indeed even the provisions of Section 67 lay down that the value for the purpose of levy of service tax is the gross amount charge for taxable service - Decided against Revenue.
|