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Service tax not payable on assisting registration of vehicles with RTO
Case Law Details
- Case Name
- Shakumbhari Automobiles Pvt Ltd Vs CCE, Dehradun (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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 t...
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