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2018 (8) TMI 1282 - CESTAT HYDERABADLevy of Service tax - amounts received as commission from M/s Maruthi Udyog Limited (MUL) referring clients/purchasers of the cars for insurance purpose and for loan purposes - Held that:- The service tax liability for the amounts received by the appellant during the period July, to September, 2004, from M/s Maruthi Udyog Limited is not taxable, is the view which has been taken by the bench in the case of The Mithra Agencies (supra) (wherein, one of us M.V. Ravindran was also Member) - penalties also set aside - appeal allowed. Tax demand for the period September, 2004 to January, 2007 - Held that:- The claim of the appellant assessee that the said amounts needs to be considered as cum tax amount the amount needs to be accepted and tax liability needs to be worked out for which factual matrix needs to be appreciated - Matter remanded. Appeal allowed in part and part matter on remand.
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