2016 (2) TMI 392

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..... er R K Singh Revenue is in appeal against order-in-appeal dated 30/06/2009 which set aside the order in original dated 19/3/12/2008 in terms of which service tax demand of Rs. 29,128/- was confirmed along with interest and penalties on the ground that it did not include handling charges @ of 1% of the price of spares used in the repairing motor vehicles in the assessable value for the purpose of .....

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..... NL versus Union of India - 2006 (2) STR 161 (SC) was misplaced. 4. Ld. advocate for the respondent while supporting the impugned order cited the CESTAT judgement in the case of Commissioner of Central Excise vs. Krishna Swaroop Agarwal - 2015 (37) STR 647 (Tri - Delhi) 5. We have considered the contentions of both sides. We find that the handling charges @ 1% were recovered by the appellant in r .....

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