TMI Blog2014 (10) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... tates 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are as under: M/s. Ashish Automobiles (Proprietor Krishna Swaroop Agarwal) provided the Authorized Service Station service. It was alleged that during the period January 2007 to March 2009 they discharged their service tax liability on the gross value of services but they did not take into account of the cost of spare parts or accessories or consumable such as lubricants and coolants provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es during course of providing service is akin to sale of parts/accessories and therefore value of such consumables is not includible in the value of taxable services provided value of such consumables is shown separately. (iv) The respondents had provided to the Commissioner (Appeals) their assessment orders of the trade tax department, Moradabad for the financial years 2006-2007 2007-2008 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s inputs used for providing the service and accordingly, cost of such inputs form integral part of the value of the taxable service Where Spare parts are used by a service station for servicing of vehicles, service tax should be levied on the spare parts, including the value of the spare parts, raised by service provider, namely, service station. However, the service provider is entitled to ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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