TMI Blog2018 (5) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... Auxiliary Service or otherwise? - Held that: - this Tribunal in various decisions consistently held that the said service provided by the octroi agents is not liable to service tax under business auxiliary service - appeal dismissed - decided against Revenue. - ST/90094/2014, ST/85814,85815/2015, ST/90098 ,90101, 90104/2014 - A/85927-85932/2018 - Dated:- 22-3-2018 - Shri Ramesh Nair, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (A.R.) all appearing on behalf of the Revenue submitted that the respondents have provided service to their client against which they are getting the service charge for providing service of compliance of payment of octroi duty. Therefore the said service is covered under the Business Auxiliary Service and leviable to service tax. 3. Shri Rajesh Luthia, Ld. C.A. appearing on behalf of the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and on perusal of record, we find that the issue involved is whether the octroi agents providing the service of compliance of the octroi duty payment to the Government exchequer on behalf of the various clients is covered under Business Auxiliary Service and liable to service tax. As per the judgment cited by the Ld. Counsel this Tribunal consistently held that the said service provided by the oc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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