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2018 (11) TMI 1469 - AT - Service TaxValuation - inclusion of amount reimbursed from the manufacturers for the services done during warranty period in assessable value - period from April, 2004 to March, 2009 and April, 2009 to March, 2010 - Held that:- The issue involved in this case is no more res integra as the same has already been considered and laid to rest by the decision of CESTAT, Chennai in the case of M/s. Shiva Automobiles Pvt. Ltd. Vs. Commissioner of Central Excise, Coimbatore [2018 (5) TMI 677 - CESTAT CHENNAI], where it was held that the cost of spare parts cannot be included for purposes of levy of service tax - appeal allowed - decided in favor of appellant.
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