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2016 (2) TMI 392 - CESTAT NEW DELHI

2016 (2) TMI 392 - CESTAT NEW DELHI - TMI - Valuation - 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 a .....

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clude handling charges @ of 1% of the price of spares used in the repairing motor vehicles in the assessable value for the purpose of paying service tax. The appellant had purchased the said parts from Maruti Udyog Ltd for use in repairing of vehicles and also for sale across the counter and in both these cases, the appellant recovered the same price from the customers inclusive of the aforesaid handling charges. 2. The Commissioner(Appeals) came to the finding that the said handling charges are .....

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