2018 (10) TMI 1071

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case of Tanya Automobiles Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, Meerut-I [2016 (1) TMI 704 -CESTAT ALLAHABAD], wherein 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 - appeal allowed - decided .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 alongwith imposition of penalty. In addition the appellants were also being provided with various discounts/awards etc. from M/s Maruti Udyog in case of achieving of targeted sales. Revenue, by enter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d 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 set aside the impugned order and allow the appeal. (Pronounced .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X