Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 55 - AT - Service TaxValuation - includibility - value of parts used for replacement on which VAT is paid is includible in the value of the service of “Authorized Service Station” - Held that: - the parts used for providing repair and maintenance service of the vehicle, the same is clearly sold to the client on which the VAT was paid. Therefore the parts used for providing repair and maintenance service is sale of goods and not part of service, therefore the same is not taxable under the Finance Act, 1994 - service tax on the value of parts used for repair and maintenance of vehicle is clearly not sustainable - appeal allowed.
|