https://www.taxtmi.com/caselaws?id=234941 The Appellate Tribunal CESTAT Mumbai ruled in a case involving waiver of pre-deposit of service tax, interest, and penalties totaling Rs. 3,15,81,666 for dealers of motor vehicles. The Tribunal found that the applicants were not acting as commission agents but as registered dealers, leading to the demand of Rs. 2,02,82,946 being unsustainable. Additionally, the Tribunal determined that the applicants were not providing customer care service on behalf of the manufacturer or promoting the business of state transport authorities. The Tribunal directed the applicants to deposit Rs. 10 lakhs within eight weeks, with the remaining amount being waived based on the specific circumstances of the case. en-us Mon, 01 Apr 2013 00:00:00 +0530 Thu, 04 Jul 2013 06:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234941 The Appellate Tribunal CESTAT Mumbai ruled in a case involving waiver of pre-deposit of service tax, interest, and penalties totaling Rs. 3,15,81,666 for dealers of motor vehicles. The Tribunal found that the applicants were not acting as commission agents but as registered dealers, leading to the demand of Rs. 2,02,82,946 being unsustainable. Additionally, the Tribunal determined that the applicants were not providing customer care service on behalf of the manufacturer or promoting the business of state transport authorities. The Tribunal directed the applicants to deposit Rs. 10 lakhs within eight weeks, with the remaining amount being waived based on the specific circumstances of the case. Case-Laws Service Tax Mon, 01 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234941