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2017 (3) TMI 1674 - AT - Service TaxBusiness Auxiliary Service - case of Revenue is that the assessee viz. M/s. L.M.J. Service Ltd. did not provide any service to the customer and the money received by the assessee viz. M/s. L.M.J. Service Ltd. is not related to services under 'Business Auxiliary Service' - Held that:- The incentives received by the assessee from M/s. Maruti Udyog Ltd. are related to sale and purchase of cars and they are having different nomenclature for the same like loyalty discount/claim/incentive, demo claim, expenses claim and so on - Revenue has not been able to prove that these amounts or incentives relate to services rendered under Business Auxiliary Service by the assessee viz. M/s. L.M.J. Service. Appeal dismissed - decided against Revenue.
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