9911796707
TMI Blog2016 (3) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994 is invoked penalties cannot be imposed. - Decided in favour of assessee. - Appeal No. ST/657/11, Application No. ST/CO/39/12 - A/85827-85828/16/STB - Dated:- 3-2-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Appellant : Ms. Puloma Dalal, C.A. For the Respondent : Shri A. K. Goswami, Addl. Commr. (A.R.) ORDER Per M. V. Ravindran This appeal is prefer against Order-in-Original No. 12/ST-II/WLH/2011 dated 12.09.2011 passed by the Commissioner of Central Excise, Mumbai-II. 2. The relevant facts that arise for consideration after filtering out necessary details are the officers of DGCEI visited in the premises of the appellant, during the scrutiny of the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged for RTO registration, it is her submission that the said amount is not taxable under Business Auxiliary Service by any stretch of imagination. 4. Learned Departmental Representative on the other hand could submit that the Service Tax liability on the amount of RTO fees is the amount which is collected over and above the actual charges paid to RTO authorities. It is his submission the said amount for registration of the vehicle of the client received from the purchaser. It is his submission that Service Tax liability and the interest on the amount of business commission, penalties shall be imposed as per the law. 5. We have considered the submissions made by both sides and perused the records. 6. As regards the Service Tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that for the purposes of this clause, information technology service means any service in relation to designing, developing or maintaining of computer software, or computerized data processing or system networking or any other service primarily in relation to operation of computer systems; After 10.09.2004 (19) Business Auxiliary Service means any service in relation to, - (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or [Explanation - For the rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Commissioner of Central Excise, Pune-I-2016-TIOL-190-CESTAT-MUM has held that amount collected as extra charges for RTO registration is not covered under support services of business and commerce . 8. In view of the foregoing, the Service Tax liability confirmed under Business Auxiliary Service for the amount of RTO registration fees is set aside. As regards the penalty imposable, we find the Service Tax liability of the amounts received from the various financial institutions, whether is taxable otherwise was settled by the Larger Bench, there were two different streams of the decisions contradicting each other. As the issue needs to be settled by the Larger Bench, the appellant having discharged Service Tax liability and interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
