Spare parts & lubricants used in provision of authorized service station service not includible in gross value

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. 54,61,35,67...