2016 (4) TMI 1315 - AT - Service Tax

Levy of service tax - spare parts sold in the course of providing service - Held that - Service Tax law not being a commodity taxation law, the spare parts sold in the course of providing service during the warranty period shall not be liable to levy of service tax thereon - appeal allowed.

Summary

The Appellate Tribunal CESTAT CHENNAI ruled that spare parts sold during the warranty period in the course of providing service are not liable for service tax as Service Tax law is not a commodity taxation law. The appeal was allowed.