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2016 (3) TMI 308 - AT - Service TaxImposition of Service tax under Business Auxiliary Service - Amount retained on fees charged for RTO registration - Held that:- by following the decision of the Tribunal in case of Wonder Cars Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-I [2016 (1) TMI 738 - CESTAT MUMBAI] the amount collected as extra charges for RTO registration is not covered under support services of business and commerce”. Therefore, service tax cannot be imposed. Imposition of penalty - Held that: as the appellant had discharged his Service tax liability and interest thereon, Section 80 of the Finance Act, 1994 is invoked penalties cannot be imposed. - Decided in favour of assessee.
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