Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 226 - AT - Service TaxLiability of service tax - total value of extended warranty coupon, sold by the appellant to the car owners - Revenue considered this as a part of their taxable activity under the heading “Authorized Service Station” of Motor Cars - Held that: - the appellant is not providing service of authorized station to Maruti, as a customer. Services by authorized service station is always to a customer who brings in his vehicle for any service or repair in any manner. It is apparent that it is not Maruti who is bringing in any vehicle any service or repair as a customer, so that the activity can be brought under Section 65(105) (zo). The services, if any, rendered by the appellant to Maruti as a client in the present arrangement cannot be covered in the above mentioned tax entry - appeal allowed - decided in favor of appellant.
|