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2017 (8) TMI 907 - AT - Service TaxValuation - includibility - sale of spare parts and service of generators, as an authorized service agent - whether, appellant are liable to pay Service Tax on the cost of spares, including lubricating oils sold for which they have raised separate invoice and paid Sales Tax/Value Added Tax? - Held that: - the appellant have under the facts and circumstances raised separate invoices for the material component used in the course of repair and maintenance of generators. Further, they have paid CST/VAT on such spare parts, including lubricating oils etc. - Sales Tax & Service Tax are mutually exclusive and as such there can be no demand of Service Tax on the utilization of the spares sold in the course of repair on which Sales Tax is paid - the demand of Service Tax on the value of spares and consumables sold separately during the course of providing repairs and maintenance to the DG Sets unsustainable - penalty also set aside - appeal allowed - decided in favor of appellant.
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