2016 (6) TMI 1315 - 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). Held that - Issue notice on the application for condonation of delay as well as on the appeal - As an interim measure, it is directed that 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 of India in 2016 (6) TMI 1315 - SC Order, issued notice on the application for condonation of delay and on the appeal. It directed that no coercive steps be taken for recovery if the entire amount of duty and 50% of the penalty are deposited within four weeks.