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2020 (6) TMI 122 - AT - Service TaxClassification of services - Business Auxiliary Services or not - activity undertaken by the appellants was to capture the data and photograph of applicants for the driving licences as well as learning licences and to prepare a smart card/paper licence and to submit to the RTO for further issuance to the applicant - CBEC vide Circular No. 89/7/2006-ST dated 18/12/2006 - HELD THAT:- The appellants are only assisting a statutory authority in the discharge of statutory functions and by no stretch of imagination they are rendering any Business Auxiliary Service to the Road Transport Authorities. From the facts of the case, it is apparent that the Road Transport Authority has outsourced part of their work to the appellant and thereby the appellants have in fact assisted the statutory functions of the authorities and have not in any case supported any business activity. Appeal allowed - decided in favor of appellant.
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