https://www.taxtmi.com/caselaws?id=466817 Handling and forwarding charges billed within a motor vehicle sale invoice on which VAT/sales tax has been discharged do not constitute a taxable service; where the transaction is treated as a sale of goods and tax on the total invoice value has been paid, elements of consideration included in that sale (including handling and forwarding and spare parts shown as sale) form part of the sale value and are excluded from the value of taxable services. The consequence is that service tax demand on such charges is not maintainable and is set aside in favour of the assessee. en-us Thu, 26 Sep 2024 00:00:00 +0530 Fri, 20 Feb 2026 20:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466817 Handling and forwarding charges billed within a motor vehicle sale invoice on which VAT/sales tax has been discharged do not constitute a taxable service; where the transaction is treated as a sale of goods and tax on the total invoice value has been paid, elements of consideration included in that sale (including handling and forwarding and spare parts shown as sale) form part of the sale value and are excluded from the value of taxable services. The consequence is that service tax demand on such charges is not maintainable and is set aside in favour of the assessee. Case-Laws Service Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466817