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2018 (6) TMI 787 - AT - Service TaxBusiness Auxiliary Service - appellants herein were providing bed rolls to upper class railway passengers of Southern Railways as per contracts awarded to them by the latter - Department took the view that the said activity would be in the nature of a customer care service provider on behalf of the Railways - whether the appellant by performing these services namely, supply of bed rolls to passengers travelling in A/c III Tiers and in other higher classes and charges thereof collected by appellant from railways, will fall under the mischief of “Customer Care Service” provided to the Railways as taxable under “Business Auxiliary Service”? Held that:- The Railways are indubitably the “client” of the appellant since they perform the said customer care service on behalf of the railways. In the event, the activities carried out by the appellant will definitely come within the scope of “Customer Care Services” provided on behalf of the “client” and hence will be exigible to service tax under “Business Auxiliary Service” as defined under Section 65 (19) of the Finance Act, 1994. Demand upheld - appeal dismissed - decided against appellant.
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