https://www.taxtmi.com/caselaws?id=774003 CESTAT Kolkata held that delivery charges collected by appellant during April 2007-March 2012 were not liable to service tax as they formed part of sale price subject to VAT. The tribunal ruled that service tax and VAT are mutually exclusive, and delivery was integral to sale contracts. Appellant was not a cargo handling agency but a manufacturer delivering goods to customers. Extended limitation period was unjustified due to appellant's bona fide belief regarding legal position. Show cause notice dated October 19, 2012 was time-barred for period up to March 2011. Appeal allowed, impugned order set aside. en-us Tue, 17 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774003 CESTAT Kolkata held that delivery charges collected by appellant during April 2007-March 2012 were not liable to service tax as they formed part of sale price subject to VAT. The tribunal ruled that service tax and VAT are mutually exclusive, and delivery was integral to sale contracts. Appellant was not a cargo handling agency but a manufacturer delivering goods to customers. Extended limitation period was unjustified due to appellant's bona fide belief regarding legal position. Show cause notice dated October 19, 2012 was time-barred for period up to March 2011. Appeal allowed, impugned order set aside. Case-Laws Service Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774003