Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 265 - CESTAT MUMBAIAuthorized service station - valuation – inclusions under section 67 - value of spare parts supplied – Held that:- For authorized service stations, the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered – thus they will not form part of the services rendered – appeal decided against the revenue.
|