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2018 (10) TMI 562 - AT - Service TaxTaxability - extended warranty services on vehicles provided to customers - part of amount retained by appellant - case of Revenue is that the amount retained by the appellant is taxable under authorised service station services and appellant is liable to pay service tax on the amounts retained with applicable interest. Held that:- The genesis of the issue as to what is the amount retained by the appellant in the entire case records has not been considered by the lower authorities in these proceedings. The affidavit filed by the appellant herein indicates some figure which needs to be considered by the first appellate authority to arrive at a conclusion as to whether the refund application filed by the appellant is acceptable or otherwise. The issue of correct tax liability on the amounts retained by the appellant needs to be considered, then the adjudicating authority needs to reconsider the issue in respect of correct amount retained - the matter is remitted back to the adjudicating for coming to a conclusion after considering all the records that may be produced by the appellant - Appeal allowed by way of remand.
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