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2016 (10) TMI 460 - AT - Service TaxBusiness auxiliary services (BAS) - activity of intermediary between Bank and their prospective clients who required a loan for the purchase of a motor vehicle - Held that:- the appellant is entitled to the benefit of Notification 25/2004 and eligible for both (d) as well as (e) Clause and they were not liable to pay service tax prior to 10.09.2004. Further the period in dispute in this case is July 2003 to September 2004. Therefore in our view the period of dispute is covered under the exemption Notification and the appellants are entitled to the benefit of the said Notification and consequently are not liable to pay service tax. - Decided in favor of assessee.
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