2009 (9) TMI 926 - SCH - Service Tax

Annual Maintenance Contract valuation value of materials i.e. spare parts are also supplied in the course of the service of AMC - the decision in the case of WIPRO GE MEDICAL SYSTEMS (P.) LTD. Versus COMMISSIONER OF SERVICE TAX, BANGALORE 2008 (8) TMI 207 - CESTAT, BANGALORE , where it was held that since sales tax is paid on value of goods (spare parts) supplied, service tax is not leviable on them - Held that - the decision in the above case upheld - appeal dismissed - decided against Revenue.