https://www.taxtmi.com/caselaws?id=263330 Service tax on dealer-provided free own services was held unsustainable where the department failed to establish receipt of consideration from either the manufacturer or the vehicle buyer. The dispute turned on whether those free services fell within a taxable service category, but the absence of proved consideration was decisive. A revenue circular did not change the result on the facts found. The stated legal position is that, without evidence of consideration for the services, service tax liability cannot be upheld on such dealer-provided free services. en-us Tue, 07 Jul 2015 00:00:00 +0530 Mon, 31 Aug 2015 07:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263330 Service tax on dealer-provided free own services was held unsustainable where the department failed to establish receipt of consideration from either the manufacturer or the vehicle buyer. The dispute turned on whether those free services fell within a taxable service category, but the absence of proved consideration was decisive. A revenue circular did not change the result on the facts found. The stated legal position is that, without evidence of consideration for the services, service tax liability cannot be upheld on such dealer-provided free services. Case-Laws Service Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263330