Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 886 - HC - Service TaxBusiness Auxiliary service - service being rendered by the assessee for the Transport Department under the Motor Vehicle Act - service rendered to public authorities - Held that:- Work done by the respondent assessee pertains to discharge of statutory function by the Department under the Motor Vehicle Act and the same does not amount to customer care, promotion, marketing of services, incidental or auxillary to the support services - In the case of Commissioner of Central Excise, Indore Vs. Ankit Consultancy Limited, [2006 (10) TMI 61 - CESTAT, NEW DELHI], the Tribunal under similar circumstances has held that service rendered for preparation of voter identity card is not a 'business auxillary service' coming within the purview of section 69(19) of the Finance Act, 1994. - definition of 'business auxillary service', as is defined under section 65(19) and on evaluating the same in the backdrop of the service being rendered by the assessee for the Transport Department under the Motor Vehicle Act, we find no error in the order passed by the Tribunal warranting reconsideration nor does any substantial question of law arises for consideration in this matter - Decided against Revenue.
|