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Popular Vehicles And Services Ltd Versus Commissioner Of Central Excise, Customs And Service Tax Cochin-Cce

2018 (2) TMI 937 - CESTAT, BANGALORE

Business Auxiliary Service - non-payment of service tax - Held that: - the issue already stands decided in favour of the appellant by the Tribunal in the case of CST, Mumbai-I Vs. Sai Service Station Ltd. [2013 (10) TMI 1155 - CESTAT MUMBAI], where i .....

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lant. - ST/26291/2013-DB - 23168 / 2017 - Dated:- 13-12-2017 - Shri Kurian Thomas, Advocate, For the Appellant Shri Naveen Kushalappa, Dy. Commissioner(AR), For the Respondent SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER P .....

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for their four wheeler vehicles. They were registered and paying service tax under the category of Business Auxiliary Service. The Department noticed that they were not paying service tax on the entire amount received from M/s. Maruti Suzuki India Lt .....

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service tax was demanded. Aggrieved by the decision, present appeal has been filed. 3. With the above background, we heard Shri Kurian Thomas, learned advocate appearing for the appellant and Shri Naveen Kushalappa, learned Deputy Commissioner(AR) f .....

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