https://www.taxtmi.com/caselaws?id=362603 The appeal was successful as the Tribunal found that the incentives received from a manufacturer were trade discounts not subject to service tax, supported by agreements. Additionally, the pre-delivery inspection charges were considered part of the margin given by the manufacturer and not received from customers, thus not liable for service tax. The Tribunal referred to past cases to support these findings, ultimately setting aside the service tax demand and penalty, allowing the appeal. en-us Fri, 08 Jun 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362603 The appeal was successful as the Tribunal found that the incentives received from a manufacturer were trade discounts not subject to service tax, supported by agreements. Additionally, the pre-delivery inspection charges were considered part of the margin given by the manufacturer and not received from customers, thus not liable for service tax. The Tribunal referred to past cases to support these findings, ultimately setting aside the service tax demand and penalty, allowing the appeal. Case-Laws Service Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362603