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2010 (6) TMI 128 - AT - Service Tax‘Business Auxiliary Services- The appellant is a dealer of automobiles for Hero Honda and Tata Motors. The allegation against the appellant is that the activity taken over by the appellant by helping in financial assistance to the buyers through financial institution is classifiable under Business Auxiliary Services as defined under Section 65 (19) of Chapter V of the Finance Act, 1994. Held that-in the light of the decisions of Silicon Honda vs. CCE, Bangalore, 2007 -TMI - 1555 - CESTAT, BANGALORE, the activity taken over by the appellant is not a ‘Business Auxiliary Service’. Hence the demands are not sustainable. Accordingly, the impugned order is set aside and the appeal is allowed.
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