Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 375 - AT - Service TaxAuthorised dealer, authorised service station and also sell and purchase motor vehicle accessories - sales tax is being paid by them on the motor vehicle's gross value - Revenue's contention is that since they are also fixing the accessories in the motor vehicles, such fixing is to be treated as providing services under the category of 'authorised service station' service tax cannot be imposable on the item on which sales tax has been collected - but revenue contended that sales tax is being State subject and Service tax being Centre subject, both are mutually exclusive - As in the case Idea Mobile Communications Ltd. vs. CCE, Trivandrum [2006 -TMI - 649 - CESTAT, BANGALORE] Held that appellant contention is required to be accepted and confirmation of service tax or imposition of penalty upon them is not sustainable - Appeal allowed with consequential relief.
|