The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad held that price of spare parts and lubricants not includable in value of Authorized Service Station services.
The appeal was filed by the appellant, Infinium Motors Guj Pvt Ltd against the order passed by the Principal Commissioner of Central. By the said, 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