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2018 (12) TMI 1804 - AT - Service TaxBusiness Support services or not - certain charges recovered by appellant from customers purportedly for getting the vehicles registered and smart card issued by the statutory authorities as prescribed in the Motor Vehicles Act, 1988 - period between January 2011 to December 2011 - HELD THAT:- Issue decided in the case of WONDER CARS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE I [2016 (1) TMI 738 - CESTAT MUMBAI] where it was held that The findings recorded by the lower authorities are incorrect as the definition of Business Support Services as per section 65(104c) of the Finance Act and Demand is unsustainable and liable to be set aside. Demand do not sustain - appeal allowed - decided in favor of appellant.
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