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    <title>2015 (2) TMI 972 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that handling charges collected were not liable to service tax as they were part of the value of goods sold, on which sales tax/VAT had already been paid. The Tribunal emphasized the distinction between consideration for services and consideration for the supply of goods, citing relevant legal provisions and precedents like Ketan Motors Ltd. and Dynamic Motors. Consequently, the Tribunal set aside the order with consequential relief in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that handling charges collected were not liable to service tax as they were part of the value of goods sold, on which sales tax/VAT had already been paid. The Tribunal emphasized the distinction between consideration for services and consideration for the supply of goods, citing relevant legal provisions and precedents like Ketan Motors Ltd. and Dynamic Motors. Consequently, the Tribunal set aside the order with consequential relief in accordance with the law.</description>
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