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    <title>2024 (6) TMI 1326 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad dismissed Revenue&#039;s appeal regarding service tax levy on charges collected by automobile dealer over and above trading/sale price for facilitating customer car delivery. Following precedent from Jivan Jyot Motors case by CESTAT Ahmedabad, the Tribunal held that such facilitation services cannot be subjected to service tax. The issue was considered settled law (res-integra) and Revenue&#039;s appeal lacked merit.</description>
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      <description>CESTAT Allahabad dismissed Revenue&#039;s appeal regarding service tax levy on charges collected by automobile dealer over and above trading/sale price for facilitating customer car delivery. Following precedent from Jivan Jyot Motors case by CESTAT Ahmedabad, the Tribunal held that such facilitation services cannot be subjected to service tax. The issue was considered settled law (res-integra) and Revenue&#039;s appeal lacked merit.</description>
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