https://www.taxtmi.com/caselaws?id=763446 CESTAT Bangalore ruled on service tax liability for motor vehicle facilitation services. The tribunal held that vehicle registration facilitation does not attract service tax, following established precedent. For services like Teflon coating, mat fixing, and accessory fitting, no service tax was payable before July 1, 2012, as these involved both material and service components. The appellant had been paying service tax on actual charges from July 2012 onwards. The appeal was partially allowed, with the matter remanded for reconsideration of service tax demand based on actual amounts received rather than provisioned expenses in books. en-us Tue, 17 Dec 2024 00:00:00 +0530 Fri, 20 Dec 2024 08:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763446 CESTAT Bangalore ruled on service tax liability for motor vehicle facilitation services. The tribunal held that vehicle registration facilitation does not attract service tax, following established precedent. For services like Teflon coating, mat fixing, and accessory fitting, no service tax was payable before July 1, 2012, as these involved both material and service components. The appellant had been paying service tax on actual charges from July 2012 onwards. The appeal was partially allowed, with the matter remanded for reconsideration of service tax demand based on actual amounts received rather than provisioned expenses in books. Case-Laws Service Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763446