https://www.taxtmi.com/caselaws?id=402215 The Tribunal ruled in favor of the appellant, a dealer of Maruti Udhyog Ltd., in a case concerning the levy of service tax on various charges under "business auxiliary service" (BAS) and transportation charges under "goods transport agency" (GTA) services. The Tribunal held that incentives received from MUL, registration and number plate charges, penalties for bouncing of cheques, and transportation charges did not fall under the purview of service tax. The Tribunal emphasized the need for adherence to judicial discipline and set aside the service tax demand with penalty and interest, as confirmed by the Commissioner of Central Excise, Dehradun. en-us Mon, 05 Oct 2020 00:00:00 +0530 Mon, 31 May 2021 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402215 The Tribunal ruled in favor of the appellant, a dealer of Maruti Udhyog Ltd., in a case concerning the levy of service tax on various charges under "business auxiliary service" (BAS) and transportation charges under "goods transport agency" (GTA) services. The Tribunal held that incentives received from MUL, registration and number plate charges, penalties for bouncing of cheques, and transportation charges did not fall under the purview of service tax. The Tribunal emphasized the need for adherence to judicial discipline and set aside the service tax demand with penalty and interest, as confirmed by the Commissioner of Central Excise, Dehradun. Case-Laws Service Tax Mon, 05 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402215