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2013 (2) TMI 5 - CESTAT, BANGALOREBusiness Auxiliary Services – Incentive/commission received from Bank/Financial Instituition should be treated as Business Auxiliary Services or not – Assessee is a dealer of motor vehicle and claims to have provided some space in their premises to the bank/financial institution – Received amount from the bank and recorded the same as incentive received – Held that:-Amounts received from the bank/financial institution have been recorded as incentive. Therefore, the claim that it was towards providing office space along with furniture is not substantiated. Prima facie, the applicant has sponsored the services provided by the bank/financial institution and received commission/incentive for their activities – Liable for Service tax under the BAS – Against the assessee. Assessee received sum in respect of services rendered for registration of vehicle with the RTO authorities. – Liable for Service tax under the BAS. – Against the assessee.
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