Vehicle Sale’s Handling Charges Exempt from Service Tax if VAT Applied

Jivan Jyot Motors Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

No service tax on ancillary services for sale of goods when included in the full invoice value

The CESTAT, Ahmedabad in M/s. Jivan Jyot Motors Pvt Ltd. [Service Tax Appeal No. 13811 of 2014-DB dated July 24, 2023] set aside the order passed by the Adjudicating Authority and held that no service tax can be demanded where Value Added Tax (VAT) was paid

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