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2018 (12) TMI 1794 - AT - Service TaxBusiness Support Services - Handling charges collected by the Appellant from customers over and above the legal charges viz. smart card fee, vehicle registration fee etc. for getting the vehicle registered with RTO authorities - levy of service tax - HELD THAT:- The issue involved in this Appeal is no more res integra in view of the decision of this Tribunal in Appellant’s own case on the very same issue in the matter of Wonder Cars Pvt. Ltd. vs. Commissioner of Central Excise, Pune-I [2017 (5) TMI 342 - CESTAT MUMBAI] while deciding this issue in favour of the Appellant, held that any charges towards the registration of the car cannot be regarded as BAS. There are no reason to deviate from the view taken by the Tribunal - appeal allowed - decided in favor of appellant.
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