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2008 (10) TMI 145 - CESTAT BANGALOREAppellant’s submission is that there was sale of goods and not sale of mutual funds and no services were rendered directly to the client. They also submitted that Service Tax cannot be confirmed as sale of mutual funds will not be attracted under the category of ‘Business Auxiliary Services’ under the shelter of exemption Notification No. 13/2003-S.T - appellant’s submission is that they are sub-agent and the Service Tax liability has been discharged by the principal - Both these pleas are required to be verified by the Original Authority and also the Original Authority has to verify regarding the applicability of Notification No. 13/03-S.T. - appeal is allowed by way of remand
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