https://www.taxtmi.com/caselaws?id=764015 CESTAT Ahmedabad held that a car dealer's handling charges included in vehicle sale invoices are not liable for service tax. The appellant collected handling charges in sale bills, calculated VAT at 15% on total bill value including handling charges, and collected full amount from customers. The tribunal found handling charges formed part of the sale price on which VAT was paid, making them exempt from service tax levy. Following precedent in Jivan Jyot Motors case, the tribunal concluded that since VAT was charged on handling charges and attained finality with no dispute from VAT department, the same charges cannot be subject to service tax. The impugned order was set aside and appeal allowed. en-us Wed, 04 Dec 2024 00:00:00 +0530 Thu, 02 Jan 2025 08:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764015 CESTAT Ahmedabad held that a car dealer's handling charges included in vehicle sale invoices are not liable for service tax. The appellant collected handling charges in sale bills, calculated VAT at 15% on total bill value including handling charges, and collected full amount from customers. The tribunal found handling charges formed part of the sale price on which VAT was paid, making them exempt from service tax levy. Following precedent in Jivan Jyot Motors case, the tribunal concluded that since VAT was charged on handling charges and attained finality with no dispute from VAT department, the same charges cannot be subject to service tax. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764015