2007 (3) TMI 95 - AT - Service Tax

Service tax Revenue contended that the respondent is liable to pay service tax on the handling charges in relation to services provided by him Revenue not able to proof the said contention and service tax demand set aside by Commissioner(appeals)

Summary

The Appellate Tribunal CESTAT, Mumbai, in 2007, found no prima facie case made by the revenue regarding Service tax demanded from authorized service station. Handling charges were considered in relation to sale, not services provided, and not liable to Service tax as repair charges.