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    <title>2020 (2) TMI 1066 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the demand of Service Tax on administrative charges collected during the sale of a vehicle, amounting to Rs. 1,50,051. The charges were deemed part of the sale price of the vehicle and not separate business support services, making the imposition of Service Tax inappropriate. The Tribunal held that demanding Service Tax based on incorrect bookkeeping was unlawful, overturning the Commissioner&#039;s decision and granting relief to the appellant, an authorized dealer of the vehicle manufacturing company.</description>
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      <link>https://www.taxtmi.com/caselaws?id=392622</link>
      <description>The Tribunal set aside the demand of Service Tax on administrative charges collected during the sale of a vehicle, amounting to Rs. 1,50,051. The charges were deemed part of the sale price of the vehicle and not separate business support services, making the imposition of Service Tax inappropriate. The Tribunal held that demanding Service Tax based on incorrect bookkeeping was unlawful, overturning the Commissioner&#039;s decision and granting relief to the appellant, an authorized dealer of the vehicle manufacturing company.</description>
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      <pubDate>Thu, 26 Sep 2019 00:00:00 +0530</pubDate>
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