Custom, Excise & Service Tax Tribunal
M/S. Keas Control Systems India Pvt. Ltd vs Cce, Coimbatore on 22 April, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI ST/S/41551/13 & ST/41797/2013 (Arising out of Order-in-Appeal No.187/2013 dated 20.05.2013, passed by the Commissioner of Central Excise (Appeals), Coimbatore). M/s. Keas Control Systems India Pvt. Ltd. : Appellant Vs. CCE, Coimbatore : Respondent
Appearance Shri S. Kandasamy, Consultant, for the appellant For the applicant Shri K.P. Muralidharan, AC (AR) For the respondent CORAM Honble Shri D.N, PANDA, Judicial Member Honble Shri R. PERIASAMI, Technical Member FINAL ORDER No. 40461 / 2015 Date of Hearing/Decision: 22.04.2015 Per: D.N. Panda Ld. Consultant precisely submits that while providing warranty service the spare parts used being differently billed that shall not be liable to service tax. 2 The proposition above being correct on the face of law for the reason that service tax is not a commodity taxation of law, the appeal itself is allowed and so also the stay application is disposed. (Order dictated and pronounced in the open Court) (R. PERIASAMI) (D.N. PANDA) TECHNICAL MEMBER JUDICIAL MEMBER BB 1