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2015 (1) TMI 456 - CESTAT MUMBAIBusiness Auxiliary Service - Revenue is of the view that the additional handling charges and the facilitation charges are leviable to service tax under the category of Business Auxiliary Service - Held that:- In this case, although ZIL placed an order on the appellant for procurement of Naptha and furnace oil, as per the agreement the transactions are on principal to principal basis i.e. the appellant is the seller, ZIL is the buyer. The appellant has imported the impugned goods in their own account and in their own name and thereafter they have sold goods to ZIL. In these circumstances, whatever expenses have been incurred before transfer of the goods, form part of the sale price of the impugned goods. In these circumstances, relying on the decision of Nahar Industrial Enterprises (2010 (1) TMI 400 - PUNJAB & HARYANA HIGH COURT) we are of the view that the appellant is paying these charges for their own purposes. Therefore, same cannot form part of the service tax liability under Section 65(19) clause (4) of the Finance Act, 1994 i.e. Business Auxiliary Service. - Decided in favour of assesse.
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