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Valuation - includibility - whether the amount collected by the appellant under the name of registration charges or handling charges from the customers over and above the legal charges viz. smart card and vehicle registration fees for getting the vehicle registered with the RTO authorities etc. is chargeable to service tax or otherwise? - Held No - Tri

Service Tax - Valuation - includibility - whether the amount collected by the appellant under the name of registration charges or handling charges from the customers over and above the legal charges, .....

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