TMI Blog2017 (8) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... and paid Sales Tax/Value Added Tax? - Held that: - the appellant have under the facts and circumstances raised separate invoices for the material component used in the course of repair and maintenance of generators. Further, they have paid CST/VAT on such spare parts, including lubricating oils etc. - Sales Tax & Service Tax are mutually exclusive and as such there can be no demand of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service agent of M/s Mahindra Mahindra Ltd., whether, they are liable to pay Service Tax on the cost of spares, including lubricating oils sold for which they have raised separate invoice and paid Sales Tax/Value Added Tax (VAT). 2. The brief facts of the case are that the appellant-assessee is providing service of generator, including repairs and maintenance and for such purpose they also m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s must be sold and consequently they must be available as sold items with the customers. In other words, the exemption would not be available to such consumables/parts, which have been used during the process of providing repair and maintenance of DG Sets and are not available as sold item with buyer. Ld. Commissioner has, further, observed that the items on which the appellant has paid CST/VAT we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, they have paid CST/VAT on such spare parts, including lubricating oils etc. We, further, hold that Sales Tax Service Tax are mutually exclusive and as such there can be no demand of Service Tax on the utilization of the spares sold in the course of repair on which Sales Tax is paid Accordingly, we find the impugned order is to be unsustainable to the extent of demand of Service Tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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