2014 (1) TMI 36

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..... , for the Respondent. ORDER Ld. Counsel fairly states that so far as levy of Service Tax on spare parts is concerned that is not permitted by Finance Act, 1994 which is also a settled principle of law. Secondly, he states that Cenvat credit availed on advertisement service availed is attributable to both sale of motor cars as well as service of motor vehicles and proportion may be 60% and 40%. S .....

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..... following Apex Court's judgment in the case of Modi Xerox Ltd. v. State of Karnataka - 142 STC 209 (SC) andit has been viewed by the Tribunal that Finance Act, 1994 not being a commodity taxation law for which there shall not be levy of Service Tax on such sale. So far as availing Cenvat credit on advertisement service, travel consultant service and recruitment and placement service availed is co .....

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