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2012 (12) TMI 137 - CESTAT MUMBAIBusiness auxiliary services - Held that:- goodwill for transfer of fly ash business has been fixed at ₹ 4,21,34,400/- and the consideration is paid to SSE&C @ ₹ 30/- per ton of pozzocrete produced by M/s. Dirk India Ltd. The said agreement also says that the contract for fly ash collection from NTPS to MSEB for M/s. Dirk India Ltd. in the name of SS Engineers & Contractors will continue as usual as per the separate contract already signed. Thus, it is evident that there are two contracts - One for transfer of business goodwill and the other for collection, delivery and handling of fly ash on which service tax liability is being discharged. By no stretch imagination, payment of goodwill on transfer of business can come under the category of business auxiliary services; therefore,no merit in the Revenue's appeal - Accordingly, the appeal is dismissed as devoid of merits - cross objection is also disposed of.
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