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2017 (5) TMI 1392 - AT - Service TaxWhether service tax is payable on the spare parts/consumables used in the service of motor vehicles by the appellant, who is an authorized service station of the manufacturer-Maruti Udyog Ltd.? - Held that: - Service tax is not payable on Spares & Consumable shown separately in the invoice and on which admissible VAT/Sales tax is charged or paid - demand set aside. Whether the appellant is required to pay service tax on the amount received from manufacturer for providing three free services to the customer, during the warranty period? - Held that: - Payment of bills, for free services, by manufacturer to servicing dealer is an internal arrangement and had nothing to do with the payment for services provided by the selling dealer to customers of car - service tax not payable. Whether the appellant is required to pay service tax on the amount of rent receivable shown in the books of account, admittedly not received? - Held that: - service tax was not chargeable at that time on the basis of raising of bills but was leviable only on the receipt of consideration for the service. Accordingly, we hold that no service tax is payable on the rent receivable, but admittedly not received by the appellant. - demand set aside. Appeal allowed - decided in favor of assessee.
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