https://www.taxtmi.com/caselaws?id=271687 The Tribunal upheld the Commissioner(Appeals)'s decision that handling charges were part of the sale of goods, not a separate service, for service tax calculation. The Tribunal emphasized that handling charges were included in the invoice value subject to sales tax, aligning with previous judgments. It was concluded that in transactions treated as sales of goods subject to sales tax, no service tax is leviable. The Revenue's appeal was dismissed, affirming that handling charges were not liable to service tax in this case. en-us Thu, 03 Dec 2015 00:00:00 +0530 Wed, 17 Feb 2016 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271687 The Tribunal upheld the Commissioner(Appeals)'s decision that handling charges were part of the sale of goods, not a separate service, for service tax calculation. The Tribunal emphasized that handling charges were included in the invoice value subject to sales tax, aligning with previous judgments. It was concluded that in transactions treated as sales of goods subject to sales tax, no service tax is leviable. The Revenue's appeal was dismissed, affirming that handling charges were not liable to service tax in this case. Case-Laws Service Tax Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271687