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2015 (8) TMI 744 - AT - Service TaxBusiness Auxiliary Service - Section 65 (19) of the Finance Act, 1994 - assistance to clients in payment of octroi and complying with the provisions of BMC Act - Held that:- Mere reading of the invoices and the challans by the appellant, (the octroi agent) for the purpose of filling up the form and obtaining clearance at the check post, does not amounts to dealing with or handling the documents of title. One can in the normal commercial term "dealing with the title" is possible when a person having authority to transfer the title of such documents. Wherein in the present case it is an admitted fact that the appellant does not have any authority to transfer the title and as such, the mere reading of the documents for the purpose of clearance of octroi does not amounts to dealing with or the handling of documents of title of the goods. Thus, we hold that the learned Commissioner has erred in holding that the appellants have handled or are handling the documents of title - Decided in favour of assessee.
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