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2017 (1) TMI 498 - AT - Service TaxBusiness Auxiliary services - amounts paid by customers for registration of vehicles - evasion of tax - Held that: - The payment is effected by customers of vehicles who is purportedly the recipient of service; if that be so, the adjudicating authority should have pin-pointed the particular description in section 65 (19) of Finance Act, 1994 that matches the service rendered to car purchasers when registering vehicles of customers. The motor vehicle department is assigned a statutory obligation to issue registrations; such statutory activities are not, even remotely, describable as service rendered which the appellant is required to promote or as service of the department procured for the customers. This aspect has not been examined by the adjudicating authority - the composition and quantum of duty liability needs to be reconsidered - appeal allowed by way of remand.
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