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2014 (9) TMI 881 - AT - Service TaxInclusion of cost of material used during the provision of services - Repair and maintenance service - whether the cost of goods supplied while rendering a service can be subjected to levy of service tax - Held that:- issue has been settled by the larger bench of the Tribunal in the case of Hindustan Aeronautics Ltd. (2013 (11) TMI 1410 - CESTAT CHENNAI (LB)) which has considered all the relevant decisions and has come to the conclusion that there cannot be a service tax levy on supply of goods. Respectfully following the said decision in the present case also, we are of the prima facie view that the cost of goods supplied while rendering a repair service cannot be subjected to levy of service tax. Thus the appellant has made out a case for grant of stay - Stay granted.
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