2008 (8) TMI 247

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..... ing charges – appellant submit that sales tax has been paid on the entire price including the value on which Service tax is demanded – basis to treat 2 % of value of inventory as part of service, not identifiable – prima facie case in favour of appellant – stay granted - ST/439/2008 - ST/299/2008-(PB), - Dated:- 8-8-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri .....

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..... sale price of the spare parts/components on which the Sales Tax has been paid. In other words, sales tax has been paid on the entire price including the value on which Service tax is demanded. Learned DR is not able to identify from the records the basis to treat 2% of value of inventory as part of service except drawing the attention of the findings of the original authority which is very vague. .....

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