2008 (8) TMI 247 - AT - Service Tax

Sale of certain spare parts/components of Maruti vehicle demand confirmed under the heading as Cargo Handling Services based on break-up of income under various heads given in the balance sheet holding that2% of the value of inventory represents the handling charges appellant submit that sales tax has been paid on the entire price including the value on which Service tax is demanded basis to treat 2 % of value of inventory as part of service, not identifiable prima facie case in favour of appellant stay granted

Summary

The Appellate Tribunal CESTAT NEW DELHI heard a case involving Service tax on handling charges for spare parts sold by a dealer of Maruti Udyog Limited. The Tribunal found the basis for levying Service tax unclear and waived the pre-deposit, staying the recovery of dues until the appeal is disposed of. (2008 (8) TMI 247 - CESTAT NEW DELHI)