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2014 (11) TMI 757 - AT - Service TaxBusiness Auxiliary Services - collection of toll charges on behalf of CIDBI or not - Held that:- The appellants relied on the various provisions of Memorandum of Agreement, Tripartite Assignment Agreement, and also adduced additional evidence in the form of letters from the lead Banker M/s. IDBI, wherein they are treating the appellant only as the Concessionaire and accordingly the funds have been released to them. The appellants have also produced the letter from the Income Tax department, wherein the income tax concessions available to the Concessionaire has been granted only to the appellant and not to CIDBI. even as per the department’s allegations that they were acting as collection agents, though not admitting, the demand should have been made only of the commission charges, if any, paid by CIDBI. As a matter of fact, there was no such commission paid at all. Following decision of assessee's own previous case [2013 (1) TMI 166 - ANDHRA PRADESH HIGH COURT] - Decided in favour of assessee.
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