2007 (3) TMI 95

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..... e 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) - App. .....

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..... prima facie case has been made out by the revenue in view of the finding of the lower appellate authority that handling charges are in relation to sale and not in relation to any services provided .....

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