9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 724 - AT - Service TaxService Tax on free after sale service - held that - this issue stands settled by the decision of the Tribunal in ASL Motors Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax, Patna 2007 -TMI - 3419 - CESTAT, KOLKATA which has been followed in the case of Pillai & Sons Motor Co. Vs Commissioner of Central Excise, Trichy 2009 -TMI - 33829 - CESTAT CHENNAI . - Decided in favor of assessee.
The Appellate Tribunal CESTAT, Chennai upheld that service tax is leviable on 'free after-sales service' provided by a vehicle dealer. The decision was based on precedents set in previous cases such as ASL Motors Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax, Patna and Pillai & Sons Motor Co. Vs Commissioner of Central Excise, Trichy. The appeal was rejected.
|
