2018 (1) TMI 55

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f “Authorized Service Station” - Held 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 of service, therefore the same is not taxable under the Finance Act, 1994 - service tax on the value of parts us .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ervicing of vehicles and other column is 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the impugned order. 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X