Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]

By Shabna Rahim - On August 5, 2023 10:30 am - 2 mins read
Amount collected - Administrative and Handling Charges From their Sister Concerns - Business Support Services - Service Tax Liability - CESTAT - Administrative and Handling Charges -Service Tax - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the amount collected as administrative and handling charges from their sister’s concerns which falls under the category of business support services attracts service tax liability.  Susee Auto Sales & Service (P) Ltd, the appellant assessee provides services on repair and…

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