Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 538 - AT - Service TaxBusiness auxiliary services - assessee received Hi-Speed Oil from the refineries on payment of duty and added some fuel additives on HSD oil and marketed the same in the name and style of "Extra-Mile Super Diesel". - revenue contended that additives were used in order to promote/market their product - Held that:- assessee received the HSD oil from the refineries and added some fuel additives for marketing the same. - the addition of additives in their own units and selling to their customer, cannot be treated as a service provider. - no demand - decided against the revenue.
|