https://www.taxtmi.com/caselaws?id=272068 Handling charges linked to loading and unloading, registration charges collected while discharging statutory vehicle-registration obligations, and separately invoiced spare parts and lubricants already subjected to VAT or sales tax were treated as outside service tax, as these receipts were connected to trading or goods sales rather than an independent taxable service. The text also notes that a demand on extended warranty receipts could not be sustained where the notice and adjudication order did not properly classify the levy. The demand confirmed in the impugned order was set aside in full. en-us Thu, 17 Dec 2015 00:00:00 +0530 Thu, 25 Feb 2016 11:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272068 Handling charges linked to loading and unloading, registration charges collected while discharging statutory vehicle-registration obligations, and separately invoiced spare parts and lubricants already subjected to VAT or sales tax were treated as outside service tax, as these receipts were connected to trading or goods sales rather than an independent taxable service. The text also notes that a demand on extended warranty receipts could not be sustained where the notice and adjudication order did not properly classify the levy. The demand confirmed in the impugned order was set aside in full. Case-Laws Service Tax Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272068