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2018 (5) TMI 116 - AT - Service TaxBusiness Auxiliary Service - primary business of the appellant is selling motor bikes/scooters and they are authorized dealer of ‘Bajaj’ brand - Held that: - the identical issue has been decided by this Tribunal in the case of Rennaissance Leasing & Finance Pvt. Ltd. Vs. Commissioner of Central Excise, Jaipur [2017 (3) TMI 559 - CESTAT NEW DELHI], where it was held that the said activities are covered under the tax entry of “Business Auxiliary Service” in terms of Section 65(105)(zzb) of Finance Act, 1994 inasmuch as they are promoting and marketing the services provided by the client banks - demand upheld - appeal dismissed - decided against appellant.
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