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2014 (8) TMI 1102 - AT - Service TaxTaxability - commission - agreement with service providers for providing services during the guarantee period - service providers were sharing a percentage of amounts received by them with the appellant - Held that: - by naming the persons for providing aftersales service and facilitating them to do business with their customers, it can be said that appellants have promoted the business of aftersales service providers. Therefore, prima facie, we find that appellants do not have a strong case on merits. Therefore, the impugned order requiring them to deposit 75% of the duty payable was reasonable - appeal dismissed - decided against appellant.
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