https://www.taxtmi.com/caselaws?id=286396 The Tribunal held that incentives received by a vehicle service station for achieving sales targets were not taxable under business auxiliary services, considering them as trade discounts. Regarding the inclusion of spare parts' value in taxable value, the Tribunal ruled that the value of spare parts used during vehicle servicing should not be included in the taxable value for service tax levy, subject to certain conditions. The case was remanded for further verification on this matter. en-us Tue, 06 Nov 2018 00:00:00 +0530 Mon, 24 Feb 2020 18:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286396 The Tribunal held that incentives received by a vehicle service station for achieving sales targets were not taxable under business auxiliary services, considering them as trade discounts. Regarding the inclusion of spare parts' value in taxable value, the Tribunal ruled that the value of spare parts used during vehicle servicing should not be included in the taxable value for service tax levy, subject to certain conditions. The case was remanded for further verification on this matter. Case-Laws Service Tax Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286396