Supreme Court of India
M/s Tvs Motor Company Limited v. Commissioner of Central Excise, Chennai-iii
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
The appeal stands partly allowed.
Judgment, 7
In brief
The appellant, a company dealing in automobiles, had agreements with HDFC Bank, ICICI Bank and Oriental Insurance Company under which it and its dealers/authorised service centres informed vehicle buyers of available finance and insurance facilities, and received 'referral charges' when customers availed loans or took out policies. These receipts, for the period 2003-04 to 2006-07, were shown in its accounts as 'miscellaneous income' and were not disclosed as Business Auxiliary Service in its service tax returns, there being conflicting Tribunal views on taxability at the time (later settled by the Larger Bench in Pagaria Auto Center).…
Authorities it was built on
- M/s. Pagaria Auto Center v. Commissioner of Central Excise, Aurangabad
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