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2018 (5) TMI 1212 - AT - Service TaxBusiness Auxiliary Services - appellant is engaged in providing the service of Authorized Service Station in respect of two wheelers of TVS Motors Ltd - Department was of the view that the commission amounts received are by way of provision of Business Auxiliary Service and hence, service tax is liable to be paid on such commission amounts received - Benefit of N/N.25/2003 dated 01.07.2003 and N/N. 14/2004 dated 10.09.2004 - Held that: - the activity undertaken by the appellant is in addition to the service of provision of Authorized Service Station. The act of receiving commission for facilitating loans for various financial institutions will be covered within the category of Business Auxiliary Service' since such service has been provided by the appellant on behalf of financial institutions. Benefit of N/N. 25/2003 dated 01.07.2003 for the period 01.07.2003 to 09.09.2004 - Held that: - the services provided by the appellant can be covered under "services provided by a commercial concern on behalf of the client". It may also be covered under (e) which refers to services provided by anybody corporate other than a financial company or institution. In any case for the period 01.07.2003 to 09.09.2004, the appellant will be entitled to the benefit of the N/N. 25/2003 dated 01.07.2003 - benefit allowed. Benefit of N/N. 14/2004 dated 10.09.2004 for the period from 10.09.2004 till 31.03.2005 - Held that: - Since the appeHant does not fall in any of the exclusion categories specified in the Notification, the appellant will be entitled to the benefit of the Notification 14/2004 for the period from 10.09.2004 till 31.03.2005. Appeal allowed - decided in favor of appellant.
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