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2016 (2) TMI 392 - AT - Service TaxValuation - inclusion of handling charges @ of 1% of the price of spares used in the repairing motor vehicles - Held that:- s the Commissioner (Appeals) finding that the handling charges were in relation to sale of goods and not in relation to provision of service is sustainable; there was no service involved in sale of such spares across the counter. - such handling charges were held to be not liable to service tax. - No demand - Decided in favor of assessee.
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