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    <title>2023 (10) TMI 355 - CESTAT AHMEDABAD</title>
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    <description>The tribunal held that no Service Tax can be charged on the value of spare parts used during servicing of vehicles or on handling charges included in the sale value of vehicles when VAT has been paid on these amounts. The tribunal upheld the impugned order, dismissing the revenue&#039;s appeal and disposing of the case.</description>
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      <description>The tribunal held that no Service Tax can be charged on the value of spare parts used during servicing of vehicles or on handling charges included in the sale value of vehicles when VAT has been paid on these amounts. The tribunal upheld the impugned order, dismissing the revenue&#039;s appeal and disposing of the case.</description>
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