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2014 (1) TMI 508 - AT - Service TaxStay application - Authorised Service Station Services - Business Auxiliary Services - Held that:- As per the said agreement apart from selling the vehicles of M/s. Ashok Leyland Ltd. in the areas specified in the agreement, the appellant is also required to undertake “sales promotion activities” for vehicles of M/s. Ashok Leyland Ltd. by way of advertisements and other promotional measures. They are also required to undertake after-sale services in respect of Ashok Leyland vehicles sold by them. The dealer is also required to attend to customer complaints with view to protecting the goodwill of Ashok Leyland - Thus, from the agreement it is evident that the appellant undertakes not only sale of the goods but also undertakes certain services such as sales promotion, after-sale service, advertising, etc. Business Auxiliary Service is defined in Section 65(19) of the Finance Act, 1994 and includes promotion or marketing or sale of goods produced or provided by or belonging to the client or provision of service on behalf of the client. Thus, the activities undertaken by the appellant prima facie comes under the category of “Business Auxiliary Services” and they are liable to discharge Service Tax on the consideration received in respect of this activity - prima facie appellant has not made out any case for complete waiver of the pre-deposit of the dues adjudged - Conditional stay granted.
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