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Service Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Business Auxiliary Service - bullet proofing of vehicle - two ...

Case Laws     Service Tax

March 18, 2014

Business Auxiliary Service - bullet proofing of vehicle - two models - in first model car is purchased first - in second model bullet proofing is done without owning the car - stay granted towards first model of opeartion - AT

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  1. Import of Toyota Land Cruiser Prada Car - Mis declaration of model of the car as 1996 model, which is actually 2003 - applicant failed to make out a prima facie case - AT

  2. Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business...

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