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2018 (10) TMI 650 - AT - Service TaxValuation - Maintenance and Repair Services - inclusion of cost of spare parts, lubricants etc. in the cost of the services provided by them - Held that:- Inthe case of Tanya Automobiles Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, Meerut-I [2016 (1) TMI 704 - CESTAT ALLAHABAD], it was held by relying upon precedent decisions that the value of the parts used during the course of repair of the services would not represent the value of the services, so as to require their addition in the value of the services - Similarly the incentives received from Maruti Udyog for achieving targeted sale were held as not to be part of the value of the services - appeal allowed - decided in favor of appellant.
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