Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1213 - AT - Service TaxValuation - inclusion of value of spare parts raised by the party against the servicing of vehicles in assessable value - C.B.E. & C. Circular No.87/05/2006-Service Tax - Held that:- In view of the settled legal position in the case of Samtech Industries [2014 (4) TMI 995 - CESTAT NEW DELHI], and also in view of the letter of the C.B.E. & C., accepted the legal position that the cost of items supplied/sold and there is documentary proof specifically indicating value of the goods, the demand of Service Tax against the assessee for the cost of the goods supplied during repair does not appear sustainable - appeal allowed - decided in favor of appellant.
|