Service tax not payable on Supply of materials in course of AMC

CESTAT, NEW DELHI BENCH XEROX India Ltd. V/s. Commissioner of Service Tax, Delhi Stay Order No. ST/3/475/2012-CUS SERVICE TAX STAY NO. 2167 OF 2011 SERVICE APPEAL NO. 1045 OF 2011 Date of Pronouncement – 11.04.2012 ORDER Mathew John, Technical Member The appellants are engaged in the business of manufacture/ import and sale of photocopiers, printers, scanners, fax machines etc.. The appellants also undertake maintenance of such machines sold to their customers. They carry out maintenance under four different types of contract and also provide Business Support Services a...