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2016 (12) TMI 1536 - CESTAT NEW DELHIPre-deposit - Business auxiliary service - commission agent service - The agreement entered into with M/s Hyundai Motors no doubt provides that the appellant has to actively and vigorously promote Hyundai products. They are also required to undertake servicing of Hyundai vehicles - is the service classified under business auxiliary services? - Held that: - The important aspect of definition of commission agent is that there should be a relationship of agent and principal with the appellant acting as agent of M/s Hyundai Motors. A perusal of the agreement entered into by the appellant with M/s Hyundai Motors, reveals that it has been made on principal to principal basis - Prima facie, it appears that the levy of service tax does not appear to be sustainable especially in view of the fact that the relationship between the appellant and M/s Hyundai Motors are on principal to principal basis - the case merits waiver of pre-deposit in full - appeal allowed - waiver of pre-deposit granted till disposal of the appeal.
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