2010 (1) TMI 340 - AT - Service Tax

Stay of order- Taxable Service- service tax demand on margin earned on reconditioning and sale of used cars. Held that- prima facie rendering of service not involved. Appellant not rendering any service by repairing purchase used cars. Impugned order not stayed.

Summary

The Appellate Tribunal CESTAT, Bangalore dismissed the Revenue's application to stay the operation of an order that vacated service tax and penalties imposed on the appellants for re-conditioning and selling used cars. The tribunal found no rendering of service involved in the appellant's activities.