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2017 (5) TMI 342 - AT - Service TaxValuation - includibility - whether the amount collected by the appellant under the name of registration charges or handling charges from the customers over and above the legal charges, viz., smart card and vehicle registration fees for getting the vehicle registered with the RTO authorities, etc. is chargeable to service tax or otherwise? - Held that: - the same issue in the appellant's own case [2016 (1) TMI 738 - CESTAT MUMBAI], has been decided by this Tribunal in their favor, and was held that the RTO charges and extra charges related thereto does not fall under the support service of business or commerce - appeal allowed - decided in favor of appellant.
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