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2018 (2) TMI 399 - AT - Service TaxLevy of service tax - after Sales Service to the customers during the warranty period - Tax on the materials utilized in providing the service during the warranty period - Held that: - Under the works contract there can be no levy of service tax on the material component which have already been provided in the works contract-Determination of Value Rules. Further, under the Finance Act, 1994 there is no taxing power to tax the material component, in a works contract - appeal dismissed - decided against Revenue.
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