https://www.taxtmi.com/caselaws?id=33405 A CESTAT New Delhi ruling on Cargo Handling Services considered whether service tax could be demanded on 2% of inventory value treated by the original authority as handling charges, where the appellant said the amount formed part of the sale price of spare parts on which sales tax had already been paid. Finding no clear basis in the record for segregating that amount as a separate service charge and noting the original finding was vague, the Tribunal held that a prima facie case existed and waived pre-deposit while staying recovery until the appeal is decided. en-us Fri, 08 Aug 2008 00:00:00 +0530 Wed, 13 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33405 A CESTAT New Delhi ruling on Cargo Handling Services considered whether service tax could be demanded on 2% of inventory value treated by the original authority as handling charges, where the appellant said the amount formed part of the sale price of spare parts on which sales tax had already been paid. Finding no clear basis in the record for segregating that amount as a separate service charge and noting the original finding was vague, the Tribunal held that a prima facie case existed and waived pre-deposit while staying recovery until the appeal is decided. Case-Laws Service Tax Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33405