https://www.taxtmi.com/caselaws?id=235107 The Tribunal upheld the lower appellate authority's decision, ruling that handling charges for spare parts should not be included in the taxable value of services provided by authorized service stations. The Tribunal found that as per section 67 of the Finance Act, 1994, the cost of spare parts sold during repair services of automobiles should be excluded from the taxable value. Therefore, the Revenue's appeal was dismissed for lacking merit. en-us Wed, 12 Jun 2013 00:00:00 +0530 Tue, 21 Feb 2017 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235107 The Tribunal upheld the lower appellate authority's decision, ruling that handling charges for spare parts should not be included in the taxable value of services provided by authorized service stations. The Tribunal found that as per section 67 of the Finance Act, 1994, the cost of spare parts sold during repair services of automobiles should be excluded from the taxable value. Therefore, the Revenue's appeal was dismissed for lacking merit. Case-Laws Service Tax Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235107