https://www.taxtmi.com/caselaws?id=756500 CESTAT NEW DELHI held that logistics/handling charges collected by car dealers from customers during vehicle sales are not subject to service tax. The Tribunal determined these charges constitute a bundled service with the sale of cars, falling under the exclusion for "transfer of title in goods" under section 65B(44) of Finance Act, 1994. The charges form part of the vehicle's sale value and are subject to sales tax/VAT rather than service tax. CBEC Circular No. 699/15/2003-CX clarified that pre-sale activities by dealers are not covered under service tax. The separate accounting of these charges does not constitute provision of service. Appeal allowed. en-us Fri, 02 Aug 2024 00:00:00 +0530 Mon, 05 Aug 2024 07:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756500 CESTAT NEW DELHI held that logistics/handling charges collected by car dealers from customers during vehicle sales are not subject to service tax. The Tribunal determined these charges constitute a bundled service with the sale of cars, falling under the exclusion for "transfer of title in goods" under section 65B(44) of Finance Act, 1994. The charges form part of the vehicle's sale value and are subject to sales tax/VAT rather than service tax. CBEC Circular No. 699/15/2003-CX clarified that pre-sale activities by dealers are not covered under service tax. The separate accounting of these charges does not constitute provision of service. Appeal allowed. Case-Laws Service Tax Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756500