2016 (6) TMI 1236 - SCH - Service Tax

Classification of services - providing services relating to transportation of light Commercial Motor Vehicles & Multi Utility Vehicle, manufactured by M/s Force Motors Ltd. by way of getting them driven by skilled drivers - Support Service for Business or Commerce (BSS) and / or Business Auxiliary Service (BAS) - the decision in the case of Capital Transport Convoy Contractor Versus Commissioner of Central Excise And Service Tax, Indore contested, where it was held that the services rendered by the appellant were clearly, unambiguously and fully covered within the scope of managing distribution and logistics and therefore the impugned services were classifiable under BSS and liable to service tax with effect from 1.5.06 - Held that - Issue notice on the application for condonation of delay as well as on the appeal - no coercive steps shall be taken for recovery subject to deposit of the entire amount of duty and 50% of the penalty within four weeks hence.

Summary

The Supreme Court directed notice to be issued on the application for condonation of delay and the appeal. No coercive steps for recovery allowed if the entire duty amount and 50% penalty are deposited within four weeks.