https://www.taxtmi.com/caselaws?id=340011 The dispute in this case centered around the demand for tax on providing 'business auxiliary service' to a company, specifically M/s Tata Motors Ltd. The impugned order upheld the demand, attributing amounts for 'free services' provided to customers on behalf of M/s Tata Motors Ltd. The penalties were imposed under sections 76, 77, and 78 of the Finance Act, 1994. However, the Tribunal ruled in favor of the appellant, emphasizing that free services funded from margins should not be subject to service tax, and the demand based on assumptions without evidence of reimbursement lacked merit. The appeal was allowed, and the demand in the impugned order was set aside. en-us Tue, 14 Feb 2017 00:00:00 +0530 Sat, 11 Mar 2017 10:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340011 The dispute in this case centered around the demand for tax on providing 'business auxiliary service' to a company, specifically M/s Tata Motors Ltd. The impugned order upheld the demand, attributing amounts for 'free services' provided to customers on behalf of M/s Tata Motors Ltd. The penalties were imposed under sections 76, 77, and 78 of the Finance Act, 1994. However, the Tribunal ruled in favor of the appellant, emphasizing that free services funded from margins should not be subject to service tax, and the demand based on assumptions without evidence of reimbursement lacked merit. The appeal was allowed, and the demand in the impugned order was set aside. Case-Laws Service Tax Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340011