2017 (1) TMI 498

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..... inted the particular description in section 65 (19) of Finance Act, 1994 that matches the service rendered to car purchasers when registering vehicles of customers. The motor vehicle department is assigned a statutory obligation to issue registrations; such statutory activities are not, even remotely, describable as service rendered which the appellant is required to promote or as service of the d .....

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..... s not discharged. Besides, tax on commission received from insurance companies and receipts from customers for interfacing with the motor vehicles department was also allegedly not paid though liable as provider of business auxiliary service as also tax on reverse charge for utilisation of security services and goods transport agency service. 2. The original authority, Commissioner of C .....

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..... butes non-payment of tax to that exemption. The adjudicating Commissioner, however, denied this exemption the reason for which is challenged by appellant for not having been enumerated in the show cause notice. It is their contention that without such allegation in the notice, the adjudicating authority is not empowered to consider and render a finding. That aspect needs consideration. 4. It is .....

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