https://www.taxtmi.com/caselaws?id=255257 Additional handling charges and facilitation charges were examined for service tax exposure as Business Auxiliary Service under the Finance Act, 1994. The transaction was found to be on a principal-to-principal basis, with the importer buying goods in its own name and account and then selling them to the buyer. Expenses incurred before transfer of ownership were treated as part of the sale price, showing that the charges were incurred for the importer's own purposes rather than as consideration for procuring inputs for the buyer. On that basis, the charges were not taxable as Business Auxiliary Service and the demand could not be sustained. en-us Wed, 01 Oct 2014 00:00:00 +0530 Tue, 01 Sep 2015 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255257 Additional handling charges and facilitation charges were examined for service tax exposure as Business Auxiliary Service under the Finance Act, 1994. The transaction was found to be on a principal-to-principal basis, with the importer buying goods in its own name and account and then selling them to the buyer. Expenses incurred before transfer of ownership were treated as part of the sale price, showing that the charges were incurred for the importer's own purposes rather than as consideration for procuring inputs for the buyer. On that basis, the charges were not taxable as Business Auxiliary Service and the demand could not be sustained. Case-Laws Service Tax Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255257