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2015 (11) TMI 1114 - AT - Service TaxDemand of service tax - authorized service station - whether the amount received by the appellant from Maruti Udyog Ltd. as dealers margin for can be considered as an amount received for free servicing undertaken by the appellant on behalf of Maruti Udyog Ltd. and the handling charges which have been recovered by the appellant from their customers would be includable in the taxable value for recovery of service tax - Held that:- Amounts received by the appellant are recorded by Maruti Udyog Ltd. as well as the appellant as dealers margin and the handling charges received by the appellant from the customers are shown in the invoices as charges and value added tax is paid on such amount. - entire case of the revenue is misdirected, in as much is the very same issue was in the case before the Tribunal in the case of Jabalpur Motors Ltd. (2015 (1) TMI 1140 - CESTAT NEW DELHI) - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee.
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