2015 (7) TMI 1353 - SCH - Service Tax

Business Auxiliary service - service being rendered by the assessee for the Transport Department under the Motor Vehicle Act - service rendered to public authorities - it was held by the High Court that Work done by the respondent assessee pertains to discharge of statutory function by the Department under the Motor Vehicle Act and the same does not amount to customer care promotion marketing of services incidental or auxillary to the support services - HELD THAT - Decision by High Court upheld - Appeal dismissed.