The appellant was held not liable to pay service tax on...

The appellant was held not liable to pay service tax on discounts and incentives received from the manufacturer, as these related to sale and purchase of goods (cars, spare parts, and accessories) and not rendition of any service. The Tribunal set aside the impugned order, allowing the appeals, as the provisions of the Finance Act cannot be made applicable to such transactions between the appellant, manufacturer, and customers involving transfer of goods. The discounts and incentives offered by the manufacturer were in relation to sale and purchase of goods, passed on to the ultimate consumers, and did not constitute any service rendered by the appellant.