https://www.taxtmi.com/caselaws?id=364078 The Tribunal ruled in favor of the assessee in a case concerning Service Tax liability on modification and ornamentation of motor vehicles. It held that the activities did not fall under the Business Auxiliary Service category as there was no involvement of a third party. The Tribunal agreed with the assessee's argument that considering the entire activity as a supply of goods for VAT payment precluded the imposition of Service Tax. The Tribunal set aside the original order, allowing the assessee's appeal and rejecting the Revenue's appeal. en-us Mon, 25 Jun 2018 00:00:00 +0530 Mon, 23 Jul 2018 08:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364078 The Tribunal ruled in favor of the assessee in a case concerning Service Tax liability on modification and ornamentation of motor vehicles. It held that the activities did not fall under the Business Auxiliary Service category as there was no involvement of a third party. The Tribunal agreed with the assessee's argument that considering the entire activity as a supply of goods for VAT payment precluded the imposition of Service Tax. The Tribunal set aside the original order, allowing the assessee's appeal and rejecting the Revenue's appeal. Case-Laws Service Tax Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364078