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2018 (7) TMI 439 - AT - Service TaxBusiness Auxiliary Services - The investigation conducted sought to establish that Shri Mahender Jain was the de-facto owner of all the five firms, and hence, all five units are to be considered to be one unit being run by Shri Mahender Jain - Benefit of N/N. 06/2005-ST dated 01.03.2005 - Held that:- The benefit of N/N. 6/2005 is available to small service providers whose turnover is within the threshold specified in the Notification. In the present case, all the five firms have their independent existence in the eyes of laws. The commissions received from various manufacturers have been accounted in their respective books independently. Consequently, the benefit of the threshold exemption cannot be denied to any of the five firms and turnover over and above the exemption is liable for payment of Service Tax under the category of “Business Auxiliary Services”. The ends of justice will be met if the Service Tax as requantified is paid along with applicable interest - appeal disposed off.
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