https://www.taxtmi.com/caselaws?id=445721 The CESTAT Hyderabad allowed the appeal in a service tax dispute involving handling charges, paint procurement, and design charges. The tribunal held that handling charges recovered as part of goods sold and subjected to VAT qualified for exemption under Notification No. 12/2003. Paint procurement for ship maintenance and repair services was not separately chargeable as it was integral to the main activity. Regarding design charges paid to foreign companies, the tribunal found no evidence that consulting engineering services were received after 18.04.2006 when reverse charge provisions under Section 66A became effective, thus deleting the demand. en-us Fri, 27 Oct 2023 00:00:00 +0530 Sat, 18 Nov 2023 08:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445721 The CESTAT Hyderabad allowed the appeal in a service tax dispute involving handling charges, paint procurement, and design charges. The tribunal held that handling charges recovered as part of goods sold and subjected to VAT qualified for exemption under Notification No. 12/2003. Paint procurement for ship maintenance and repair services was not separately chargeable as it was integral to the main activity. Regarding design charges paid to foreign companies, the tribunal found no evidence that consulting engineering services were received after 18.04.2006 when reverse charge provisions under Section 66A became effective, thus deleting the demand. Case-Laws Service Tax Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445721