2016 (4) TMI 1315

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..... roviding 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 se .....

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..... Shri D.N. Panda, 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 .....

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