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2016 (1) TMI 597 - AT - Service TaxDemand of service tax on Business Auxiliary services - small scale benefit under Notification No. 6/2005-ST - use of brand name of others i.e Tata Teleservices - Held that:- service has been provided by the appellant to Tata Teleservices and therefore it cannot be said that it provided service to Tata Teleservices in the latter's brand name. Thus the denial of small scale exemption benefit to the appellant is unsustainable. As regards the incentive received for achieving the targets, it is; not excludible from the assessable value of the service which as per Section 67 is the gross amount received for the service rendered and it cannot be sustainably argued that such incentive would not constitute part of the gross amount recovered as the incentive was with regard to achieving the target for rendering BAS only. While granted SSI exemption, the issue of valuation decided against the assessee, penalty reduced - Decided partly in favor of assessee.
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