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2009 (1) TMI 115 - AT - Service Tax


The Appellate Tribunal CESTAT CHENNAI ruled in favor of M/s. Cethar Vessels Pvt. Ltd. (CVPL) in a case involving demand of Rs. 1,11,628 for services rendered under 'Business Auxiliary Service' category. The tribunal found that the activity in question was not a service rendered by CVPL to its clients but part of transactions for installing 'Total Energy System' at client sites. The demand and penalties imposed were deemed unsustainable, and the appeal by CVPL was allowed.

 

 

 

 

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