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2009 (9) TMI 113 - CESTAT, NEW DELHINon-speaking order - appellant on behalf of Eureka Forbes was rendering repair services - But the Department has alleged against the appellant that it had provided two categories of services, one is maintenance and repair and other is business auxiliary services – demand denying beneit of small scale service provider exemption under Notification No. 6/2005-C.E., dated 1-3-2005 - Finding that the appellant is a small scale service provider and also acted on behalf of the Eureka Forbes Ltd., the order of adjudication has not brought out the manner how the appellant being after-sales provider should be made liable to tax while the terms of agreement appears to be a case of franchise agreement. – No speaking order in respect of the business auxiliary services provided as alleged in SCN - appellant is a small scale service provider and the scope of service is different as that was alleged by show cause notice – Assessee’s appeal is allowed
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