https://www.taxtmi.com/caselaws?id=439124 The Tribunal set aside the demand for tax on 'business auxiliary service' activities by M/s Shantesha Motors Pvt Ltd, ruling that charges for extended warranty, car registration, and insurance policy commissions did not constitute taxable services under section 65(105)(zzb) of the Finance Act, 1994. The appellant's appeal was allowed, with the Tribunal overturning the penalties and confirming only a reduced taxable amount of Rs. 3,17,161, thereby rejecting the taxability of certain activities and setting aside the original demand of Rs. 6,52,521. en-us Fri, 09 Jun 2023 00:00:00 +0530 Fri, 16 Jun 2023 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439124 The Tribunal set aside the demand for tax on 'business auxiliary service' activities by M/s Shantesha Motors Pvt Ltd, ruling that charges for extended warranty, car registration, and insurance policy commissions did not constitute taxable services under section 65(105)(zzb) of the Finance Act, 1994. The appellant's appeal was allowed, with the Tribunal overturning the penalties and confirming only a reduced taxable amount of Rs. 3,17,161, thereby rejecting the taxability of certain activities and setting aside the original demand of Rs. 6,52,521. Case-Laws Service Tax Fri, 09 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439124