Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 382 - AT - Service TaxBusiness Auxiliary Services- The assessee was an authorized dealer for a two wheeler manufacturer and registered under service tax. It was alleged that the assessee was providing business auxiliary services to various financial institutions for which it received commission on the volume of business carried out by the financial institutions in its premises and it had not paid service tax on same. Accordingly, a show cause notice was issued and on adjudication, the adjudicating authority confirmed demand of service tax along with interest and penalty. The Commissioner (Appeals) upheld the said order. In the light of the decision of CCE v. Chadha Auto Agencies 2008 -TMI - 30029 - CESTAT BANGALORE, held that- there was nothing on the record to indicate that the assessee had been promoting the services provided by various financial institutions specifically, thus the impugned order was liable to set aside and appeal allowed.
|