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2015 (5) TMI 773 - CESTAT NEW DELHI

2015 (5) TMI 773 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Non inclusion of value of spares - Free service during warranty period - Held that:- In the case of free service provided by the applicant on behalf of M/s TKML to the customers of M/s TKML is reimbursing whole of the expenses incurred by the applicant i.e. service charges plus cost of spares during the period of warranty. The applicant is paying service tax on the service part of the transaction and not paying service tax on th .....

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ST/60271-60272/2013- CU( DB) - Dated:- 10-3-2015 - Ashok Jindal, Member (J) And R K Singh, Member (T),JJ. For the Appellant : Shri Manish Gaur, Adv For the Respondent : Amresh Jain, DR ORDER Per: Ashok Jindal: The applicant is an authorized service station of M/s Uttam Toyota Ltd. and providing services of the vehicles manufactured by M/s TKML . The applicant paying service tax on the service component but not paying service tax on spares which were replaced during the course of service by them. .....

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od of warranty. Revenue is of the view that the applicant is required to pay service tax on the warranty claims reimbursed by M/s TKML. 3. Heard the parties, Considering the submissions in detail. The issue whether the applicant is liable to pay service tax on spares or not was dealt by the Tribunal in applicant's own case for earlier period wherein this Tribunal vide stay order No. 50312/2015 dated 19.1.2015 prima facie find that the value of spare is not includible in value of taxable serv .....

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