https://www.taxtmi.com/caselaws?id=799475 Delivery of a manufacturer's own gases to purchasers through hired transporters, where freight is treated under the goods transport agency category, does not constitute cargo handling service. Collection and delivery charges included in the contractual sale price and subjected to CST/VAT retain their character as sale consideration. Because sales tax/VAT and service tax apply in mutually exclusive fields, the same amount cannot be taxed both as the price of goods and as consideration for cargo handling. Such delivery charges therefore remain outside the charge applicable to cargo handling services. en-us Thu, 17 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799475 Delivery of a manufacturer's own gases to purchasers through hired transporters, where freight is treated under the goods transport agency category, does not constitute cargo handling service. Collection and delivery charges included in the contractual sale price and subjected to CST/VAT retain their character as sale consideration. Because sales tax/VAT and service tax apply in mutually exclusive fields, the same amount cannot be taxed both as the price of goods and as consideration for cargo handling. Such delivery charges therefore remain outside the charge applicable to cargo handling services. Case-Laws Service Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799475