Case Law Details
Infinium Motors Guj Pvt. Ltd. Vs C.S.T. Service Tax (CESTAT Ahmedabad)
CESTAT Ahmedabad held that where during the provision of Authorized Service Station Services, the spare parts and lubricants sold and VAT thereupon was paid the value of such spare parts and lubricants would not attract Service Tax.
Facts- This appeal is filed by the appellant against the order passed by the Principal Commissioner of Central CGST. By the said order, the Commissioner confirmed the demand of Service Tax, demand under Rule 6(3) and demand of Cenvat credit on cement and steel, total amounting to Rs. 54,61,35,679/- and consequent penalty and interest.
The appellant is a licensed/ approved dealer of M/s Toyota Kirloskar Motors Pvt. Ltd. who are manufacturer of Toyota brand vehicles and also spare-parts of such vehicles. Accordingly, M/s. Toyota Kirloskar have been selling vehicles as well as spare parts to the appellant under invoices issued on the appellant.
The case of the department is that spare parts and lubricants used while providing the authorized services station service should be included in the gross value of the service and the same is chargeable to service tax?
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