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2018 (10) TMI 1071 - AT - Service TaxValuation - Maintenance and Repair Services to various motor vehicles - includibility - whether cost of such spare parts, lubricants etc. is required to be added in the cost of the services provided by them? - Held that:- Reference can be made to this Bench’s decision in the case of Tanya Automobiles Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, Meerut-I [2016 (1) TMI 704 -CESTAT ALLAHABAD], wherein 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 - appeal allowed - decided in favor of appellant.
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