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The appellant, a vehicle dealer, purchases vehicles from manufacturers like Maruti Suzuki and Renault, and subsequently sells them to customers. The discount/incentive received from manufacturers based on yearly sales performance is not a service, but a discount on the sale value of vehicles, hence not liable to service tax. This issue is settled by various judgments. Booking cancellation charges received by the appellant are not consideration for service but compensation, as held in Divine Autotech case and clarified in Circular No. 178/10/2022-GST. Therefore, service tax is not leviable on discounts/incentives from manufacturers or booking cancellation charges.
The appellant, a vehicle dealer, purchases vehicles from manufacturers like Maruti Suzuki and Renault, and subsequently sells them to customers. The discount/incentive received from manufacturers based on yearly sales performance is not a service, but a discount on the sale value of vehicles, hence not liable to service tax. This issue is settled by various judgments. Booking cancellation charges received by the appellant are not consideration for service but compensation, as held in Divine Autotech case and clarified in Circular No. 178/10/2022-GST. Therefore, service tax is not leviable on discounts/incentives from manufacturers or booking cancellation charges.
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