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 on sale of goods. Facts: M/s. Jivan Jyot Motors Pvt. Ltd. (“the Appellant”) is automobile dealer engaged in the business of purchase and sale of vehicl...