No Service Tax on Value of Spare parts on which Sales Tax already been paid

M/s. Novotron Broadband (P) Ltd. Vs Commissioner of GST & ST (CESTAT Chennai) The issue is with regard to demand of differential service tax on the value obtained is including value of the materials used in rendering Repairs and Maintenance Service. In M/s. Safety Retreading Co. (P) Ltd., (supra) the said issue has been decided, where the Hon’ble Apex Court took the view that the spare parts/materials used for repairs and maintenance cannot be said to have been not sold to the customers. In any annual maintenance contract, the spare parts etc., which have been used in the course  of mai...