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2018 (5) TMI 716 - CESTAT CHENNAILevy of service tax - cost of spare parts used while rendering the warranty as well as extended warranty service - Held that: - the spare parts have in fact been sold on payment of VAT. Consequently, the cost of spare parts cannot be included for purposes of levy of service tax. Such demand of service tax is not justified and hence are set aside. Amounts recovered by way of extended warranty premium - Held that: - The extended warranty premium amounts are liable to payment of service tax under the appropriate category of service - it stands submitted that the service tax demand thereon has been paid by the manufacturers of motor vehicles to whom such premium has been transferred - demand do not sustain. Appeal allowed - decided in favor of appellant.
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