https://www.taxtmi.com/caselaws?id=208291 The Appellate Tribunal upheld the Commissioner (Appeals) ruling that authorized service stations providing free after sale services as part of promoting car sales are not liable to pay service tax. The Tribunal emphasized that the primary intent of selling cars is not to provide free services and that such services are incidental to enhancing vehicle sales. Previous decisions like M/s.ASL Motors Pvt. Ltd. Vs. CCE, Patna and Kiran Motors Ltd. vs. CCE, Vadodara supported this conclusion, stating that free services are not reimbursed by manufacturers and are not subject to service tax. en-us Fri, 21 Oct 2011 00:00:00 +0530 Mon, 02 Jan 2012 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208291 The Appellate Tribunal upheld the Commissioner (Appeals) ruling that authorized service stations providing free after sale services as part of promoting car sales are not liable to pay service tax. The Tribunal emphasized that the primary intent of selling cars is not to provide free services and that such services are incidental to enhancing vehicle sales. Previous decisions like M/s.ASL Motors Pvt. Ltd. Vs. CCE, Patna and Kiran Motors Ltd. vs. CCE, Vadodara supported this conclusion, stating that free services are not reimbursed by manufacturers and are not subject to service tax. Case-Laws Service Tax Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208291