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2019 (2) TMI 2081 - AT - Service TaxLevy of Service Tax - replacement of spare parts by the manufacturer in lieu of the same replaced by the appellant during free warranty service - HELD THAT:- The matter is indeed covered not only by the ratio of the Apex Court in UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT] but also by the decision of this Tribunal in the case of ABT LTD. VERSUS CCE, COIMBATORE, CHANDRA AUTOMOBILE INDIA PVT. LTD. AND SREE SARADHAMBAL AUTOMOBILES P. LTD. [2018 (5) TMI 716 - CESTAT CHENNAI] where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. The impugned orders to the contrary are then required to be set aside - appeal allowed.
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