https://www.taxtmi.com/forum/issue?id=5356 The core legal point is that pure purchase-and-sale trading in used cars by an authorised dealer is covered by the negative list exemption and does not attract service tax; the vehicle transfer requirement under RTO rules is irrelevant to service tax applicability, while State VAT on the margin is a distinct tax consequence. en-us Wed, 27 Feb 2013 10:12:16 +0530 Thu, 23 Jan 2025 15:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5356 The core legal point is that pure purchase-and-sale trading in used cars by an authorised dealer is covered by the negative list exemption and does not attract service tax; the vehicle transfer requirement under RTO rules is irrelevant to service tax applicability, while State VAT on the margin is a distinct tax consequence. Discussion-Forum Service Tax Wed, 27 Feb 2013 10:12:16 +0530 https://www.taxtmi.com/forum/issue?id=5356