Service tax not payable on assisting registration of vehicles with RTO

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

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