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2018 (1) TMI 648 - AT - Service TaxBusiness Auxiliary Service - whether the amounts received by the appellant as consideration for hiring out the buses to APSRTC during the period 2005-06, 2006-07 (prior to 01.06.2007) would amount to taxable services under business auxiliary services or otherwise? - Held that: - Board vide circular No 137/155/2007 CX.4 dated 02.08.2007 has categorically clarified that mere renting of buses prior to 1.6.2007 will not be taxable under business auxiliary services or any other services. If this is the clarification given by the Board, both the lower authorities have erred in holding that amounts received by the appellants are taxable under business auxiliary services - appeal allowed.
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