Case Law Details
Yamaha Motor Solutions India Pvt Ltd Vs CCE & ST (CESTAT Chandigarh)
The case of Yamaha Motor Solutions India Pvt Ltd vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh) marks a significant victory for the corporate sector in the realm of service tax litigation. This case revolves around the rejection of an appeal by the Commissioner (Appeals) against an order-in-original, which demanded service tax from Yamaha Motor Solutions India Pvt Ltd (henceforth referred to as ‘the appellant’). The appellant, a wholly-owned subsidiary of Yamaha Motor India Pvt. Limited, was engaged in providing software development and information technology services.
Background and Dispute
The dispute commenced with a show cause notice issued to the appellant, alleging taxability of services under the category of consulting engineer’s service. The appellant contended that its services, being in relation to computer software, were exempt under Notification 04/1999-ST dated 28.02.1999. However, the Additional Commissioner adjudicated against the appellant, a decision upheld by the Commissioner (Appeals), leading to the present appeal.
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