https://www.taxtmi.com/caselaws?id=77334 Service tax demand on the margin earned from reconditioning and sale of used cars was not shown, on a prima facie basis, to arise from service rendered to another person. The tribunal treated the activity as repairing purchased used cars rather than providing taxable service, and found no ground to interfere with the order vacating service tax and penalties at the stay stage. The Revenue's stay application was therefore dismissed as lacking merit, and the assessee's position was left undisturbed. en-us Mon, 11 Jan 2010 00:00:00 +0530 Wed, 08 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77334 Service tax demand on the margin earned from reconditioning and sale of used cars was not shown, on a prima facie basis, to arise from service rendered to another person. The tribunal treated the activity as repairing purchased used cars rather than providing taxable service, and found no ground to interfere with the order vacating service tax and penalties at the stay stage. The Revenue's stay application was therefore dismissed as lacking merit, and the assessee's position was left undisturbed. Case-Laws Service Tax Mon, 11 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77334