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2014 (8) TMI 267 - AT - Service TaxWaiver of pre-deposit - Extended warranty service - Repairs to Vehicle Service - period from 01.05.2011 to 30.06.2012 - Held that:- Total Maintenance Plan (TMS) includes the wear and tear parts, Schedule Service Plans (SSP), includes all replacement and adjustments specified under TMS. It is seen that in the case of SSP, the wear and tear parts are not covered. - applicant had took a definite stand before the adjudicating authority that during the course of implementing the Schemes, dealers are required to replace some component or spare parts and VAT is payable on the said items. he Hon'ble Delhi High Court in the case G.D. Builders Vs Union of India [2013 (11) TMI 1004 - DELHI HIGH COURT] held that the cost of materials would be excluded, where VAT was paid for assessment, determination of value under Section 66 of the Finance Act, 1994. Considering the overall facts and circumstances of the case, stay granted partly.
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