https://www.taxtmi.com/caselaws?id=390483 Handling and logistic charges separately shown in invoices were held to be part of the sale transaction where they were integrally connected with procurement, movement, upkeep, preservation, and delivery of vehicles before final sale. As consideration for supply of goods, the charges fell within the VAT sale price framework and not within the service tax valuation regime. The applicable precedent on similar automobile-related charges was treated as controlling, and the authorities below erred in ignoring it. The charges were therefore not exigible to service tax and were liable to be treated as part of the sale consideration for VAT purposes. en-us Mon, 02 Dec 2019 00:00:00 +0530 Sat, 04 Jan 2020 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390483 Handling and logistic charges separately shown in invoices were held to be part of the sale transaction where they were integrally connected with procurement, movement, upkeep, preservation, and delivery of vehicles before final sale. As consideration for supply of goods, the charges fell within the VAT sale price framework and not within the service tax valuation regime. The applicable precedent on similar automobile-related charges was treated as controlling, and the authorities below erred in ignoring it. The charges were therefore not exigible to service tax and were liable to be treated as part of the sale consideration for VAT purposes. Case-Laws Central Excise Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390483