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2019 (10) TMI 324 - AT - Service TaxBusiness Auxiliary Service - amount collected from the customers under the new scheme called “Passport Bonus Card Scheme” on behalf of the manufacturer for servicing of motor vehicles and for benefits after the warranty period - period 2004-05 to 2008-09 - HELD THAT:- The appellants were only collecting the amount on behalf of the manufacturers from their customers without any commission or any other incentives. There is no evidence to show that appellants retained any money so collected - When there is no inflow for the appellants, there may not be any allegation of such activity to come within the ambit of the definition of “Business Auxiliary Services” under section 65(19) of the Act ibid. The impugned order to the contrary cannot sustain - Appeal allowed - decided in favor of appellant.
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