Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 455 - CESTAT CHENNAIDemand of service tax - Cost of the service paid by M/s. Tata Motors - whether the value of the services can be split as ‘cost of spare parts’ and ‘cost of services’ and as to whether the applicant has the option not to pay tax on the value of the spare parts used - Held that:- Debit Notes raised by M/s. Tata Motors for cost of the goods and the components of such Debit Notes is not disputed. That being the case, prima facie, the applicant is eligible for exemption under Notification No.12/2003 and, therefore, we grant waiver of pre-deposit of dues arising from the impugned order for the purpose of admission of the appeal and there shall be stay of collection of such dues during the pendency of the appeal - Stay granted.
|