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2019 (12) TMI 337 - AT - Service TaxSupport service of business or commerce - charges collected by appellants for getting the vehicles sold by them registered under the Motor Vehicles Rules and obtaining of smart card and similar documents for the buyers - demand of service tax - HELD THAT:- The issue is covered by the decision of the Tribunal in Kundan Cars Pvt Ltd v. Commissioner of Central Excise, Pune – I [2017 (7) TMI 133 - CESTAT MUMBAI] which has relied upon the decision of the Tribunal in WONDER CARS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE I [2016 (1) TMI 738 - CESTAT MUMBAI] where it was held that the customer of car is not a business entity, so called business service to the customer of cars is not in relation to business of commerce of the customer of cars. Therefore service in question is not covered under Business Support Service - appeal allowed - decided in favor of appellant.
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