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Levy of service tax on rebate/subsidy received from Suzuki Japan - Referring to past Tribunal orders and legal principles, the Tribunal found that the Department cannot take contrary stands on the same issue for the same assessee. The Tribunal emphasized that the financial arrangements between the appellant and its parent company were irrelevant to the availability of Cenvat credit and service tax liability. It held that the rebate from Suzuki Japan was akin to a discount on purchase and not a consideration for services, hence not liable to service tax.
Levy of service tax on rebate/subsidy received from Suzuki Japan - Referring to past Tribunal orders and legal principles, the Tribunal found that the Department cannot take contrary stands on the same issue for the same assessee. The Tribunal emphasized that the financial arrangements between the appellant and its parent company were irrelevant to the availability of Cenvat credit and service tax liability. It held that the rebate from Suzuki Japan was akin to a discount on purchase and not a consideration for services, hence not liable to service tax.
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