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Showing 1 to 20 of 830 Records Search Text: authorized car service station |
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2011 (10) TMI 209 - CESTAT, NEW DELHI The Appellate Tribunal upheld the Commissioner (Appeals) ruling that authorized service stations providing free after sale services as part of promoting car sales are not liable to pay service tax. The Tribunal emphasized that the primary intent of selling cars is not to provide free services and that such services are incidental to enhancing vehicle sales. Previous decisions like M/s.ASL Motors Pvt. Ltd. Vs. CCE, Patna and Kiran Motors Ltd. vs. CCE, Vadodara supported this conclusion, stating that free services are not reimbursed by manufacturers and are not subject to service tax.
2008 (11) TMI 112 - CESTAT, NEW DELHI The Tribunal upheld the service tax demand on commission received for arranging car loans, ruling that the appellants were not commission agents and liable for service tax on the gross amount received. Penalties imposed by the Assistant Commissioner were confirmed, with the consolidated penalty upheld by the Commissioner (Appeals). However, penalties under the Review Order were set aside. Regarding penalties under the Finance Act, 1994, penalties for violations were upheld, balancing enforcement with fairness based on compliance and circumstances.
2023 (11) TMI 307 - CESTAT MUMBAI The Tribunal allowed the appeal, setting aside the Commissioner's order dated 30.11.2015, which demanded Service Tax, interest, and penalties from the Appellant for incentives received under 'Business Auxiliary Service.' The Tribunal found that the incentives were related to the purchase of goods, not services, aligning with previous Tribunal decisions. The decision was pronounced on 16.10.2023, granting consequential relief to the Appellant.
2018 (6) TMI 1198 - CESTAT BANGALORE The Tribunal dismissed the appeal filed by the Revenue, emphasizing the correct interpretation of the dealership agreement clauses, the non-liability of service tax on free warranty services, and the precedence set by previous tribunal judgments on similar issues. The appeals filed by the appellants were allowed, setting aside the order of the Commissioner.
List of Services for the purpose of Export or Import The classification of services for export or import purposes related to immovable property. It specifies services provided outside India, such as general insurance, architecture, interior decoration, real estate, and construction. It also covers services provided partly or wholly within India, including stock brokerage, courier, customs, travel, and various professional services like chartered accountancy and market research. The classification is based on specific sub-clauses of Clause 105 of Section 65, detailing the nature of each service for regulatory compliance under Rule 3(1)(i) and Rule 3(1)(ii).
2014 (5) TMI 687 - CESTAT NEW DELHI The Tribunal remanded the case for fresh adjudication on the eligibility of Cenvat credit for various services received by the respondent, emphasizing the need for services to be directly related to the output service provided. Penalties for wrong availment of credit were upheld, while penalties related to Section 76 were set aside. The case underscores the significance of accurately assessing Cenvat credit eligibility based on the connection between services utilized and the output service offered.
2010 (9) TMI 958 - CESTAT BANGALORE The Tribunal remanded several issues to the Commissioner for further examination and verification, emphasizing the need to establish an integral connection between the services and the business of manufacturing final products. The penalties imposed were set aside, and the Commissioner was directed to address the jurisdictional question and reassess the admissibility of CENVAT credit on various input services in light of the relevant legal standards and evidence provided by the appellant.
Corrigendum to Circular No. 59/8/2003-S.T., dated 20-6-2003 - Motor vehicles A corrigendum to Circular No. 59/8/2003-S.T., dated 20th June 2003, addresses an error in the original document. The corrected text clarifies that service tax is not applicable to services or repairs of buses or trucks. Instead, the tax applies only to services or repairs of motor cars, light motor vehicles like maxi cabs, or two-wheelers conducted by authorized service stations. The error and any resulting inconvenience are regretted.
WORKS CONTRACT - NEGATIVE LIST- UNANSWERED QUESTIONS The article discusses changes in the service tax regime for works contracts in India, highlighting the transition to a negative list approach. Initially introduced in 2007 at a 2% rate, the service tax on works contracts has increased to 4.8% by 2012. The scope of works contracts now includes services related to both movable and immovable properties. The valuation of these contracts follows specific rules, and the reverse charge mechanism has been extended, requiring both service providers and recipients to share tax responsibilities. The article raises concerns about unresolved issues and potential complications arising from these changes.
2019 (1) TMI 511 - CESTAT MUMBAI The Tribunal upheld the demand for service tax on services provided from the Tata Car Service Centre, Worli, Mumbai, and under Business Auxiliary Services. The demands related to reimbursements to Authorized Dealers and Banking & Financial Services were remanded for redetermination. Penalties were upheld, but their quantum needed redetermination. The Commissioner was directed to adjudicate the matter within four months.
2015 (11) TMI 49 - CESTAT MUMBAI The Tribunal partially allowed the appeal, setting aside the demand for Cenvat credit on GTA services related to transportation of new vehicles. However, the demand for Cenvat credit on construction materials was maintained, and the penalty imposed by the lower authority was upheld due to the appellant's failure to pay the demanded amount for the construction materials.
SERVICE TAX ON AUTHORISED SERVICE STATION SERVICES - AN OVERVIEW Service tax on services provided by authorized service stations was implemented on July 16, 2001, covering motor cars and two-wheeled vehicles, and later extended to light motor vehicles and multi-utility vehicles from July 1, 2003. Authorized service stations, defined as those authorized by manufacturers, are liable for service tax on services related to repair, reconditioning, or restoration of vehicles. The Finance Act of 2005 further expanded the taxable services to include vehicle restoration and reconditioning. Service tax is applicable on reimbursements from manufacturers for free services provided to customers, while parts and accessories are excluded from the taxable value.
2015 (1) TMI 1049 - CESTAT NEW DELHI The Tribunal upheld the taxability of various revenue streams of the Airport Authority of India (AAI) under Section 65(105)(zzm) of the Finance Act, 1994, including both traffic and non-traffic revenue. It remanded the issue of Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) for further adjudication to determine their taxability. The Tribunal also set aside penalties imposed on AAI under Sections 76 and 77, citing reasonable cause for non-payment. The case was disposed of with directions to quantify the service tax liability for specific periods.
2023 (6) TMI 995 - CESTAT MUMBAI The Tribunal upheld the service tax liabilities on 'Renting of immovable properties' and 'Authorised Service Station,' with recalculated amounts of Rs. 2,37,553/- and Rs. 3,77,161/-, respectively. A penalty of Rs. 10,000/- was imposed for failure to file ST-3 returns. However, the demand of Rs. 1,29,32,934/- under 'Business Auxiliary Services' was set aside as the incentives/commissions received were deemed trade discounts and not taxable.
2024 (4) TMI 724 - CESTAT CHANDIGARH The Tribunal determined that services provided by foreign distributors to the appellant fell under "Business Auxiliary Services" (BAS) and upheld the service tax liability under the reverse charge mechanism. The Show Cause Notice was deemed valid, and the appellant's revenue neutrality argument was rejected. However, the Tribunal ruled against invoking the extended period of limitation, leading to the setting aside of penalties. Consequently, the Tribunal modified the order to confirm the demand for the normal period only, partially allowing the appeal.
2015 (10) TMI 453 - CESTAT NEW DELHI The appellate tribunal allowed the appellant's appeal, setting aside the disallowance of Cenvat credit on input services related to decor and entertainment shows at their workshop in Ajmer. The tribunal found that the entertainment shows qualified as input services under the relevant definition, contrary to the authorities' view that the services were related to car sales rather than the promotion of vehicle servicing.
2019 (6) TMI 856 - CESTAT CHENNAI The Tribunal set aside the demand for services rendered by Overseas Distributors under Business Auxiliary Services, ruling that the liability for Service Tax was not justified solely based on warranty claims payments. Warranty repair and maintenance services were classified as taxable customer care services. The invocation of the extended period of limitation was rejected as the situation was revenue neutral. Taxability of services post 01.07.2012 was also dismissed as the services were performed outside India, leading to the appeals being allowed in favor of the appellant.
2024 (4) TMI 66 - CESTAT MUMBAI The Tribunal allowed the appeals, setting aside the impugned order dated 13.10.2020. It ruled that the adjudged demands of service tax and imposition of penalties under sections 77 and 78/76 of the Finance Act, 1994, were not legally sustainable. The Tribunal upheld the exemption for vehicle services under notification No. 25/2012-ST and determined that business promotion activities and free warranty services were not taxable. It also found the method for foregoing Cenvat credit to be correct, noting insufficient evidence for reversing Cenvat credit. The penalties imposed were deemed without merit, resulting in a favorable outcome for the appellants.
Service Tax — Official amendments to the Finance Bill, 2001 The circular from the Madurai Commissionerate outlines official amendments to the Finance Bill, 2001, concerning service tax. Key amendments include clarifying that service tax applies specifically to services related to motor cars and two-wheeled vehicles, rather than all automobiles. Port services now include those rendered by individuals authorized by the port. The definition of "video-tape production" now explicitly includes both recording and editing processes. Insurance auxiliary services now cover services provided to insurers. The amendments also adjust the taxable value of services and penalties related to service tax compliance. Certain redundant provisions have been omitted.
2018 (2) TMI 226 - CESTAT BANGALORE The Tribunal ruled in favor of the appellant, an Authorized Service Station, in a tax liability dispute over the sale of extended warranty coupons. The Tribunal found that the consideration received for the extended warranty coupons should not be taxed as part of the appellant's taxable activity under the category of "Authorized Service Station" of Motor Cars. It concluded that selling extended warranty coupons did not fall within the scope of services provided by authorized service stations. As a result, the Tribunal allowed the appeal and set aside the original order, determining that the appellant's activity did not warrant tax liability under the authorized service station category.
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