https://www.taxtmi.com/caselaws?id=778189 Service tax was held not to apply to refurbishment of used vehicles acquired by the appellant, because title passed on payment and delivery and later mutation in transport records was only consequential. Refurbishment undertaken while the vehicles were in the appellant's ownership was treated as self-service and not as a taxable service rendered to another person. On that footing, the demand and connected penalty did not survive, and consequential relief followed in law. en-us Thu, 11 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778189 Service tax was held not to apply to refurbishment of used vehicles acquired by the appellant, because title passed on payment and delivery and later mutation in transport records was only consequential. Refurbishment undertaken while the vehicles were in the appellant's ownership was treated as self-service and not as a taxable service rendered to another person. On that footing, the demand and connected penalty did not survive, and consequential relief followed in law. Case-Laws Service Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778189