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2013 (7) TMI 393 - AT - Service TaxInput Service Distributor (ISD) – assessee was an authorized distributor of two and three wheelers - whether the assessee would be covered under the category of input service provider – Held that:-The sales office of the assessee is an office – he being a service provider and that the sales office is an office of the service provider - definition indicated that it is to be an office of the manufacturer or producer of final products - assessee would be entitled for the credit taken by one of the service stations based on the credit distributed by the ISD – appeal decided against the department.
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