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2008 (8) TMI 247 - CESTAT NEW DELHISale of certain spare parts/components of Maruti vehicle – demand confirmed under the heading as Cargo Handling Services based on break-up of income under various heads given in the balance sheet holding that2% of the value of inventory represents the handling charges – appellant submit that sales tax has been paid on the entire price including the value on which Service tax is demanded – basis to treat 2 % of value of inventory as part of service, not identifiable – prima facie case in favour of appellant – stay granted
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