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M/s Anand Motor Agency Versus Commissioner of Central Excise And Service Tax, Lucknow

2016 (2) TMI 773 - CESTAT ALLAHABAD

Demand of service tax on various activities i.e. (i) handling charges for loading and un-loading of the vehicle (ii) sales of extended warranty (iii) registration charges received for getting the vehicle sold, registered with the Regional Transport Authority - Held that:- the service tax is not exigible on handling charges, registration services and sale of spares and lubricant, which have been separately reflected in the invoices and have suffered VAT/Sales tax. We further hold-that the handlin .....

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e - Decided in favor of assessee. - S.T Appeal No. 200/10 - Dated:- 17-12-2015 - Anil Choudhary, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri Vineet Kumar Singh, Adv For the Respondent : Shri M K Sarangi, Joint Commissioner, DR ORDER Per Anil Choudhary The Appellant, M/s Anand Motor Agency, is in Appeal against Order-in-Original No. 63/Commissioner/LKO/ST/2009 dated 30.10.2009 passed by Commr. of Central Excise & Service Tax, Lucknow, wherein demand have been confirmed .....

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de the impugned order, the service tax of ₹ 1,28,210/- towards handling charges being amount received by the appellant from the customer towards loading and un-loading of the vehicle, on sales of extended warranty amounting to ₹ 15,35,529/- , on registration charges amounting to ₹ 6,04,439/- received for getting the vehicle sold, registered with the Regional Transport Authority or the Registration authority of the State Government and ₹ 1,02,39,375/- on sales of spare par .....

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o the buyers and earned some discount/commission on the same. It is further argued that the gross sale value is, wrongly taxed and at best only the net discount and commission earned is taxable. The ld. Counsel further argues that no proper classification have been given either in the show-cause notice or in the impugned order. As such, imposition of tax is vitiated and fit to be set aside. 4. So far as the registration charges is concerned, they have discharged their statutory obligation under .....

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BSS, as they are not supporting business of State Government or the buyers of Car/Vehicle. 5. In so far as the sale of spares and lubricant is concerned, the ld. Counsel demonstrates that it is admitted fact in the impugned order that they have shown the sale of spares and lubricants separately in the common invoices for the repair services and also paid sales tax on such spares and lubricants, thus no service tax can be levied on the sale as the sales tax and service tax are mutually exclusive. .....

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