TMI Blog2018 (1) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly sold to the client on which the VAT was paid. Therefore the parts used for providing repair and maintenance service is sale of goods and not part of service, therefore the same is not taxable under the Finance Act, 1994 - service tax on the value of parts used for repair and maintenance of vehicle is clearly not sustainable - appeal allowed. - ST/85217/2013-Mum - Final Order No. A/87557/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only for labour charges. He submits that the parts which are replaced during the service of vehicles are sold to the customer on which VAT is paid, therefore that portion being a sale transaction is not liable for service tax. Only the labour charges is liable for service tax on which service tax is correctly discharged. In this regard he placed reliance on the following judgments : (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 4. We have carefully considered the submissions made by both the sides. On perusal of the sample invoice of the authorized service station, we find that the parts used for providing repair and maintenance service of the vehicle, the same is clearly sold to the client on which the VAT was paid. Therefore the parts used for providing repair and maintenance service is sale of goods and not part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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