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    <description>Whether quantity discounts from a principal manufacturer to motorcycle dealers post 01.07.2012 are taxable hinges on classification: as a declared service they may be taxable, whereas if they are a commercial concession constituting trading activity they are not service-taxable. Replies sought clarification and highlighted a mix-up between central excise and service tax concepts and that discounts affect transaction value; resolution requires clearer facts about the contractual terms, consideration flow, and accounting treatment.</description>
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