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2018 (10) TMI 164 - AT - Service TaxValuation - includibility - Maintenance and Repair service to motor vehicles - whether the value of the spare parts procured by the appellant from M/s KTL is required to be added in the value of the services provided by the appellant? - Extended period of limitation. Held that:- Apart from the fact that M/s KTL is a separate private limited Company engaged in the sale and purchase of spare parts and hence having no relation to the maintenance and repair services provided by the appellant, the issue is otherwise also decided in favor of the appellant by the precedent decisions. Tribunal in the case of M/s Ketan Motors Ltd. Vs Commissioner of Customs, Central Excise &Service Tax, Nagpur [2014 (3) TMI 226 - CESTAT MUMBAI] has held that the value of the spare parts used in providing Maintenance and Repair services by a authorized substation is not includible in the value of the services even in a composite transaction. Appeal allowed - decided in favor of appellant.
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