Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

TATA MOTORS INSURANCE SERVICES LTD. Versus COMMR. OF SERVICE TAX, BANGALORE

2007 (8) TMI 638 - CESTAT BANGALORE

Business Auxiliary Services - commission from various insurance companies for promoting their business by way of insuring the new vehicles through their company - incentive received from the principal supplier based on the quantum of off-take, early .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Kumar, JDR, for the Respondent. ORDER The appellant is required to pre-deposit service tax amount of Rs. 29,42,451/-. The assessee has paid an amount of Rs. 6,84,254/- besides interest amount of Rs. 39,695/-. They are now required to pre-deposit a s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

they were involved in promoting the business of various finance companies for sale/hire purchase of vehicles, for which they received commission from the finance companies. It was also alleged that they have received commission from various insurance .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tive on purchase of cars and spares. Therefore the Revenue has proceeded to raise the demand of service tax under the heading of Business Auxiliary Services with effect from 1-7-2003 as defined under Section 65(19) of the Act. The appellants have pai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

target achievement incentive on purchase of cars and spares. It is the submission of the appellants that the incentive was in the nature of discount on the basis of off-take of vehicles. The incentives were not linked to any service but were part of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version