Case Law Details
Case Name : Roshan Motors Ltd. Vs CCE (CESTAT New Delhi)
Appeal Number : STA No. 253 of 2006
Date of Judgement/Order : 27/12/2008
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Summary
Normally vehicles changed hands from the manufacturer to the customers through the authorized dealers and the customers can arrange finance independently through any other person; if the third party has arranged the finance to the buyer of the vehicle, the services of the said third party would undoubtedly come under the business auxiliary services.
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