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Case Law Details

Case Name : M/s Marudhara Motors Vs. CCE (CESTAT Delhi)
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M/s Marudhara Motors Vs. CCE (CESTAT Delhi)

1. The brief facts of the case are that the appellant is engaged in the trading activity i.e. sale of vehicle and spare parts and also provides various taxable services, for which it got itself registered with the service tax department. During the disputed period, documents processing charges received by the appellant from the buyer of vehicle was considered as a service by the Department under the taxable category of business auxiliary service and accordingly, Service Tax demand was con

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