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2015 (1) TMI 597 - CESTAT MUMBAIAuthorized service station service - Valuation of service - inclusion of value of parts - Demand of differential duty - Held that:- Appellant is authorized service station which sell parts of the vehicle as well as provide service station which sell parts of the vehicle as well as provide service of repairs, maintenance of the vehicle. - sale of parts have been shown separately on which VAT has been discharged at applicable rates and service portion of the service provided has also shown separately and paid service tax thereon. Therefore, the case of the appellant is squarely covered by the CBEC Circular No. 96/7/2007 dt. 23.8.2007 when VAT has been paid on the material supplied, they are not required to pay service tax. In these circumstances, we hold that the value of parts supplied is not includible in the value of taxable service. Appellant is authorized service station of M/s. Tata Motors and required to repair and maintain vehicles of Tata Motors. If the appellant has undertaken the repairs and maintenance activity of the other manufacturer, the same is not includible in the taxable service as held by this Tribunal in the case of Commissioner of Central Excise, Chandigarh Vs. Dynamic Motors reported in [2011 (11) TMI 308 - CESTAT, NEW DELHI]. In these circumstances, we do not find any merit in the impugned order, and the same is set aside - Decided in favour of assessee.
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