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TMI Blog2018 (5) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... of appellant. - Appeal No. ST/75/2012 - FINAL ORDER No. 41429 / 2018 - Dated:- 2-5-2018 - Hon ble Ms. Sulekha Beevi C.S. Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Ms. S. Yogalakshmi, Advocate For the Appellant Shri K. P. Muralidharan, AC (AR) For the Respondent ORDER Per Bench The brief facts of the case are that the appellant is an autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ging service tax. Accordingly, show cause notice was issued proposing to demand the service tax along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand but however dropped the penalty imposed under Section 76 of Finance Act, 1994. In appeal, Commissioner (Appeals) upheld the same. Aggrieved, the appellant is now before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses are reimbursed by the manufacturer and such reimbursable amounts are not subject to levy of service tax as laid down by the Hon ble Court in the case of Intercontinental Consultants and Technocrafts Pvt. Ltd. Vs UOI 2012-TIOL-966-HC-DEL = 2013 (29) STR 9 (Del). Ld. Counsel also relied upon the decision in the appellant s own case vide Final Order No.40602/2016 dt. 06.04.2016 as well as the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the warranty as well as extended warranty service. After a perusal of some of the sample invoices raised for such work, we note that the spare parts have in fact been sold on payment of VAT. Consequently, we are of the view that the cost of spare parts cannot be included for purposes of levy of service tax. Such demand of service tax is not justified and hence are set aside. 6. In respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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