M/s TVS Motor Company Limited v. Commissioner of Central Excise, Chennai-III
2026 INSC 89219 August 202615 min read
M/s TVS Motor Company Limited vs Commissioner of Central Excise, Chennai-III 2026 INSC 892
Referral charges for promoting banking and insurance services are taxable under Business Auxiliary Service; penalty set aside as tax was paid before notice.
Case Snapshot
- Case Name
- M/s TVS Motor Company Limited v. Commissioner of Central Excise, Chennai-III
- Citation
- 2026 INSC 892
- Bench
- Justice K. Vinod Chandran
- Date of Judgment
- August 19, 2026
- Area of Law
- Service Tax, Business Auxiliary Service, Penalty, Limitation
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