https://www.taxtmi.com/caselaws?id=3419 The Tribunal held that service tax cannot be levied on the dealers' margin representing expenses for free after sales service provided by authorized dealers of Tata Motors. The dealers sell cars at full price, pay sales tax, and offer free servicing without receiving any reimbursement. The Tribunal emphasized that the dealers' margin is part of the sale price already taxed under sales tax, and as such, should not be subject to service tax. The appeal was allowed, and the impugned order was set aside. en-us Wed, 21 Nov 2007 00:00:00 +0530 Mon, 31 Mar 2014 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3419 The Tribunal held that service tax cannot be levied on the dealers' margin representing expenses for free after sales service provided by authorized dealers of Tata Motors. The dealers sell cars at full price, pay sales tax, and offer free servicing without receiving any reimbursement. The Tribunal emphasized that the dealers' margin is part of the sale price already taxed under sales tax, and as such, should not be subject to service tax. The appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3419