2016 (2) TMI 392

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..... r (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 assessee.
G. Raghuram, President And R K Singh, Member (T) For the Appellant : Shr .....

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..... ding that the said handling charges are in relation to sales of the spares and not in relation to any service provided by the appellant and accordingly set aside the order-in-original. 3. Revenue in its appeal has contended that the handling charges are in the nature of the service and not in relation to sale of goods and the reliance of Commissioner (Appeals) on the judgements in the case of Shi .....

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..... r (Appeals) has also taken note of the fact that the handling charges constituted part of the invoice value of such spares which was subject to sales tax. we find that this issue is squarely covered by the judgement of CESTAT in the case of Automotive Manufacturers Private Limited vs. Commissioner of Central Excise, Nagpur - 2015 (38) STR 1191 (Tri - Mumbai) wherein such handling charges were held .....

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