https://www.taxtmi.com/caselaws?id=767516 CESTAT New Delhi held that appellant who paid excise duty of Rs.10,04,21,540/- on transaction value including transportation and insurance charges cannot be liable for additional service tax on excess freight and insurance charges recovered from buyers. The tribunal ruled that arranging transportation of goods to dealers' premises is directly related to supply of goods and not classifiable under Business Auxiliary Service. Since excise duty was already paid on the complete transaction value including these charges, no separate service tax is leviable on the same transaction. Appeal allowed. en-us Tue, 18 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767516 CESTAT New Delhi held that appellant who paid excise duty of Rs.10,04,21,540/- on transaction value including transportation and insurance charges cannot be liable for additional service tax on excess freight and insurance charges recovered from buyers. The tribunal ruled that arranging transportation of goods to dealers' premises is directly related to supply of goods and not classifiable under Business Auxiliary Service. Since excise duty was already paid on the complete transaction value including these charges, no separate service tax is leviable on the same transaction. Appeal allowed. Case-Laws Service Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767516