9911796707
TMI Blog2013 (7) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... e services rendered – thus they will not form part of the services rendered – appeal decided against the revenue. - ST/15/2007 - A/1272/13/CSTB/C-I - Dated:- 12-6-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri V K Agarwal, Addl Comm. (AR) For the Respondent : Shri Bharat Raichandani, Adv. PER : P R Chandrasekharan The Revenue is in appeal against Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,52,543/- for the period July 2001 to February 2004. The said demand was confirmed vide order dated 18/05/2006. Against this, the respondent preferred an appeal before the lower appellate authority. The lower appellate authority noted that in the case of authorized service stations, the cost of the spare parts are not to be included in the value of the services rendered as per section 67 of the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old while rendering repair services of automobiles. If that be so, the cost of handling of such spare parts incurred by the respondent would also not form part of the taxable value of the service rendered. Therefore, we do not find any infirmity in the reasoning adopted by the lower appellate authority. Accordingly, we dismiss the appeal filed by the Revenue as devoid of merits. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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