2018 (11) TMI 923 - HC - Service Tax

Scope of Service - free service provided by the respondent - Section 65 (105) (zo) of FA - Held that - The free service of trucks in an authorizes service station will not come under the said definition - the question is answered in favor of the assessee an against the Revenue - appeal dismissed.

Summary

The Kerala High Court ruled that free service of trucks in an authorized service station does not fall under the definition of taxable service as per Section 65(105)(zo) of the Finance Act, 1994. The appeal was dismissed in favor of the assessee, and the parties were left to bear their own costs.