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    <title>leviability of service tax on authorised service stations/showrooms of motor vehicles</title>
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    <description>Incentives or commission-like receipts paid to authorised motor vehicle showrooms or service stations by financiers in relation to purchaser financing qualify as commission income and fall within the scope of business auxiliary service, given the wide coverage of the commission agent concept, even where the showroom has no contract with the financier or purchaser and does not provide identifiable services to the purchaser.</description>
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      <title>leviability of service tax on authorised service stations/showrooms of motor vehicles</title>
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      <description>Incentives or commission-like receipts paid to authorised motor vehicle showrooms or service stations by financiers in relation to purchaser financing qualify as commission income and fall within the scope of business auxiliary service, given the wide coverage of the commission agent concept, even where the showroom has no contract with the financier or purchaser and does not provide identifiable services to the purchaser.</description>
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