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M/s Arpanna Automotive Pvt. Ltd. Versus Commissioner of Customs & Central Excise

2016 (3) TMI 308 - CESTAT MUMBAI

Imposition of Service tax under Business Auxiliary Service - Amount retained on fees charged for RTO registration - Held that:- by following the decision of the Tribunal in case of Wonder Cars Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-I [2016 (1) TMI 738 - CESTAT MUMBAI] the amount collected as extra charges for RTO registration is not covered under support services of business and commerce”. Therefore, service tax cannot be imposed. - Imposition of penalty - Held that: as the appel .....

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er against Order-in-Original No. 12/ST-II/WLH/2011 dated 12.09.2011 passed by the Commissioner of Central Excise, Mumbai-II. 2. The relevant facts that arise for consideration after filtering out necessary details are the officers of DGCEI visited in the premises of the appellant, during the scrutiny of the records it was noticed that the appellant had not discharged the Service Tax liability on the commission received from the financial institutions for giving table space in the appellant s pre .....

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ter following the due process of law confirmed the demand raise with interest and also imposed penalties. 3. Learned Chartered Accountant would take us through the entire case records. It is her submission that the issue on merits as to Service Tax liability on the amount received as on commission from financial institutions commission, sales commission, referral insurance commission and miscellaneous commission is not disputed as same is covered by the Larger Bench decision of the Tribunal in t .....

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on the other hand could submit that the Service Tax liability on the amount of RTO fees is the amount which is collected over and above the actual charges paid to RTO authorities. It is his submission the said amount for registration of the vehicle of the client received from the purchaser. It is his submission that Service Tax liability and the interest on the amount of business commission, penalties shall be imposed as per the law. 5. We have considered the submissions made by both sides and .....

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ected from the customers, we find that the Service Tax liability is confirmed on the appellant and other category Business Auxiliary Service, in order to appreciate the correct position of law, the definition of Business Auxiliary Service as per Section 65(19) of the Finance Act 1994 are reproduced (prior to and after 10.09.2004). Prior to 10.09.2004 (19) business auxiliary service means any service in relation to, - (i) promotion or marketing or sale of goods produced or provided by or belongin .....

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declared that for the purposes of this clause, information technology service means any service in relation to designing, developing or maintaining of computer software, or computerized data processing or system networking or any other service primarily in relation to operation of computer systems; After 10.09.2004 (19) "Business Auxiliary Service" means any service in relation to, - (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii .....

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lf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory It can be seen from the above definition prior to 10.09.2004 the services may not be applicable in issue in hand, as appellant may not be providing promotion or marketing of service provided by the client or any customer care service on behalf of the client. Appel .....

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