Thursday 4 December 2014

No ST on usage of spare parts/ consumables in servicing of vehicle if they have been charged to VAT

Service Tax : Cost of spare parts or accessories or consumable such as lubricants and coolants provided/used during servicing of vehicles, which was charged to VAT/sales-tax, is not includible in value of Authorised Service Station Services and is exempt under Notification No. 12/2003-ST, dated 20-6-2003


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