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2013 (7) TMI 99 - AT - Service TaxWaiver of pre deposit –demand of service tax by registered dealers - The applicant is a registered dealer selling cars on payment of appropriate VAT – Held that:- Applicants are purchasing and selling the cars - it cannot be said that the applicants are commission agent of the car manufacturer - the demand is not sustainable. Customer care services - Providing assistance in respect of registration- contended that the applicant is provided business auxiliary services – Held that:- Applicants are not promoting the business of state transport authorities but are only providing assistance to the car purchasers – applicant is not providing the customer care services. Waiver of pre-deposit – Part of the service tax was said to be deposit and on the pre-deposit of the balance amount of service tax, interest and penalties are waived.
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