https://www.taxtmi.com/caselaws?id=440905 The Tribunal ruled in favor of the appellant, an automobile dealer, stating that handling and forwarding charges collected from customers were not liable to service tax as VAT had already been paid on the total invoice value, including these charges. Citing legal precedents, including a Supreme Court decision, the Tribunal concluded that when VAT is paid on the sale of goods, service tax cannot be claimed on the same value. The impugned order demanding service tax on handling and forwarding charges was set aside, allowing the appeal. The Tribunal also highlighted that in cases where VAT is paid on goods, service tax cannot be levied on the same value, dismissing the Revenue's appeal. en-us Mon, 24 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440905 The Tribunal ruled in favor of the appellant, an automobile dealer, stating that handling and forwarding charges collected from customers were not liable to service tax as VAT had already been paid on the total invoice value, including these charges. Citing legal precedents, including a Supreme Court decision, the Tribunal concluded that when VAT is paid on the sale of goods, service tax cannot be claimed on the same value. The impugned order demanding service tax on handling and forwarding charges was set aside, allowing the appeal. The Tribunal also highlighted that in cases where VAT is paid on goods, service tax cannot be levied on the same value, dismissing the Revenue's appeal. Case-Laws Service Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440905