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2017 (12) TMI 14 - 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 issue stands covered by the decision of the Tribunal in the case of Car World Autoline Vs. Commissioner of Central Excise [2016 (10) TMI 460 - CESTAT BANGALORE], where it was held that the appellant is entitled to the benefit of N/N. 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 - demand set aside - appeal allowed - decided in favor of appellant.
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