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TMI Blog2018 (10) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... ut-I [2016 (1) TMI 704 - CESTAT ALLAHABAD], it was held by relying upon precedent decisions that the value of the parts used during the course of repair of the services would not represent the value of the services, so as to require their addition in the value of the services - Similarly the incentives received from Maruti Udyog for achieving targeted sale were held as not to be part of the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separately. By entertaining a view that the cost of such spare parts, lubricants etc. is required to be added in the cost of the services provided by them, proceedings were initiated against them resulting in confirmation of demand of Service tax to the extent of ₹ 1,64,21,070/-. In addition the appellants were also being provided with various discounts/awards etc. from M/s. Maruti Udyog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the value of the services. Similarly the incentives received from Maruti Udyog for achieving targeted sale were held as not to be part of the value of the services. To the same effect is the another decision in the case of M/s. T.M. Motors Pvt. Ltd. v. C.G.ST C CE, Alwar [2018 (7) TMI 1384 CESTAT NEW DELHI]. 4. Inasmuch as both the issues are covered in favour of the assessee we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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