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2020 (9) TMI 650 - AT - Service TaxClassification of services - Business Auxiliary services or not - appellants are having authorized service station to carry out repairs, reconditioning or restoration of four wheeled motor vehicles manufactured by M/s Hero Honda Ltd. - services of promotion or marketing to the Bank/Non-banking Financial Institutions and Insurance Companies, who are providing loans to the customers - HELD THAT:- The Tribunal in various cases has consistently held that promotion and marketing of loans and finance on behalf of the banking and non-banking financial institutions should appropriately be classifiable as Business Auxiliary Service and service tax liability is required to be discharged on such taxable service - In this case, admittedly the appellants did not pay the service tax into the Government exchequer and thereby, contravened the statutory provisions. Reliance can be placed in the case of ADDIS MARKETING VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2016 (11) TMI 19 - CESTAT MUMBAI] - there are no infirmity in the impugned order passed by the learned Commissioner (Appeals). Appeal dismissed.
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