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2009 (3) TMI 155 - AT - Service TaxCenvat Credit – Input Service – Goods Transport Service (GTA) - transportation of motor cycles from the factory to the show room – held that - The Respondents are paying service tax on GTA services on the service tax paid on transportation of the vehicles to their show room. They are also providers of output service. This output service is servicing of various vehicles. The Revenue has taken a very narrow view that the Respondents might be servicing even vehicles sold by other authorized dealers. In our view, unless the vehicles are received and sold, there would not be any servicing of the same. Moreover the definition of the input service is broad enough to cover the input service availed by the Respondents and also the output service rendered by them. – credit allowed.
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