Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1679 - AT - Service TaxBusiness Auxiliary Services - the amount as retained by the appellant on account of RTO handling charges - Held that:- The matter is no more res-integra as in the case of Arpanna Automotive Pvt. Ltd. vs. CC & CE [2016 (3) TMI 308 - CESTAT MUMBAI] has held that helping the purchases of with the registration with the RTO cannot be considered as an activity under Business Auxiliary Service and, therefore, service tax cannot be demanded on the amount retained by the appellant in respect of RTO registration fee. The charges received and retained by the applicant from the customers for facilitating RTO registration is not chargeable to service tax under business auxiliary service - appeal allowed - Decided in favor of appellant.
|