Service tax not leviable on logistics/handling charges for car sales as it's part of sale value, pre-sale activities exempt.

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Full Text of the Document

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....Service tax not leviable on logistics/handling charges collected by appellant for customers while selling cars, as such charges form part of sale value of cars covered under exclusion from service definition viz. transfer of title in goods; pre-sale activities not taxable as per CBEC circular; charges incurred for all cars sold, bifurcation in accounts does not constitute service; appeal allowed, impugned order set aside.....