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2015 (10) TMI 453 - AT - Service TaxDisallowance of Cenvat credit - Input services - Trading activity - promotion of the Authorised service station - Held that:- Appellants are dealers of Maruti Suzuki India Ltd and that they are also having Authorised service station for the same. The sale of cars depends upon the after sales service and customer support offered by the dealer. Therefore the activity of service and maintenance of vehicles is of no less importance. At no stretch of imagination it can be said that any promotional activity by conduct of entertainment shows or otherwise would increase the selling business of the appellant alone and that it does not benefit the Authorised service station. The view taken by the authorities below, that the activity of servicing of vehicles is only an auxiliary activity which is attached with the sale of cars is highly untenable. Only because the appellant are engaged in the business of dealership of cars also it would be highly incorrect to hold that the entertainment shows/promotional shows conducted by the appellants was for promotion of sale of cars alone and not for promotion of servicing of Maruti cars at their Authorised service station. At any rate, the decor and entertainment show/event management services qualifies as input service under the wide definition applicable at the relevant period. - Decided in favour of assessee.
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