https://www.taxtmi.com/caselaws?id=263330 The appeal filed by the Revenue against the Order-in-Appeal (OIA) related to service tax on free own services provided by dealers of M/s General Motors India Pvt. Ltd. was dismissed by the Appellate Tribunal CESTAT ALLAHABAD. The Tribunal held that no service tax liability is attracted as no consideration was received for the free services provided to car buyers, which were considered part of the dealers' duties. The demand for service tax on the salary of drivers of vans used for mobile services to car owners was also rejected, as the services were rendered to customers, not the manufacturer. 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 The appeal filed by the Revenue against the Order-in-Appeal (OIA) related to service tax on free own services provided by dealers of M/s General Motors India Pvt. Ltd. was dismissed by the Appellate Tribunal CESTAT ALLAHABAD. The Tribunal held that no service tax liability is attracted as no consideration was received for the free services provided to car buyers, which were considered part of the dealers' duties. The demand for service tax on the salary of drivers of vans used for mobile services to car owners was also rejected, as the services were rendered to customers, not the manufacturer. Case-Laws Service Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263330