https://www.taxtmi.com/caselaws?id=361308 The Tribunal held that the amount received by an Authorised Service Station under the 'Serve to Win' reward scheme was not liable to service tax as it was considered incidental to the sale of cars and not for taxable services. The Tribunal set aside the Commissioner (Appeals) order, noting that the department failed to establish the amount was for taxable services. Additionally, the Tribunal found the show cause notice to be time-barred and improper due to known facts, emphasizing judicial discipline in such matters. The appeals were allowed, emphasizing the distinction between sales tax on goods and service tax. en-us Wed, 02 May 2018 00:00:00 +0530 Tue, 05 Jun 2018 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361308 The Tribunal held that the amount received by an Authorised Service Station under the 'Serve to Win' reward scheme was not liable to service tax as it was considered incidental to the sale of cars and not for taxable services. The Tribunal set aside the Commissioner (Appeals) order, noting that the department failed to establish the amount was for taxable services. Additionally, the Tribunal found the show cause notice to be time-barred and improper due to known facts, emphasizing judicial discipline in such matters. The appeals were allowed, emphasizing the distinction between sales tax on goods and service tax. Case-Laws Service Tax Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361308