Case Law Details
Shakumbhari Automobiles Pvt Ltd Vs CCE, Dehradun (CESTAT Delhi)
CESTAT Delhi held that assisting the registration of the vehicles with the Regional Transport Office (RTO) tax cannot be considered a declared service under section 66E(e) of the Finance Act, 1994. Accordingly, demand of the service tax set aside.
Facts- The appellant is an authorised Maruti Car Agency in Roorkee. It purchases and sells Maruti Cars and spare parts and also carries out work of repair of maruti vehicles.
The issue involved in the present appeal is regarding the taxability of the amount received by the appellant from the customers who purchased vehicle for assisting the registration of the vehicles with the Regional Transport Office tax under ‘business auxiliary service’ as defined under section 65(19) of the Finance Act, 1994 and made taxable under section 65(105)(33b) of the Finance Act.
The Commissioner confirmed the demand by giving a categorical finding that the amount received by the appellant was taxable under BAS.
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