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![No Service Tax on Value of Materials on which Sales Tax is already paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Service-Tax-Taxscan-..jpg "No Service Tax on Value of Materials on which Sales Tax is already paid: CESTAT [Read Order]")
No Service Tax on Value of Materials on which Sales Tax is already paid: CESTAT [Read Order]
The CESTAT Chennai held that the spare parts etc, which have been used in the course of maintenance service, are definitely considered to be sold and...