https://www.taxtmi.com/caselaws?id=430895 The tribunal concluded that discounts given by M/s. Maruti Suzuki India Ltd. to a dealer, who then sold vehicles on a principal-to-principal basis, were not considered service charges for Business Auxiliary Service and were not liable for service tax. Relying on precedents and noting the department's acknowledgment of no service tax liability on such discounts, the tribunal set aside the order attempting to levy service tax, ultimately allowing the dealer's appeal. The decision was pronounced on 28.11.2022, confirming that no service tax was payable on the discounts received by the dealer. en-us Mon, 28 Nov 2022 00:00:00 +0530 Thu, 01 Dec 2022 07:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430895 The tribunal concluded that discounts given by M/s. Maruti Suzuki India Ltd. to a dealer, who then sold vehicles on a principal-to-principal basis, were not considered service charges for Business Auxiliary Service and were not liable for service tax. Relying on precedents and noting the department's acknowledgment of no service tax liability on such discounts, the tribunal set aside the order attempting to levy service tax, ultimately allowing the dealer's appeal. The decision was pronounced on 28.11.2022, confirming that no service tax was payable on the discounts received by the dealer. Case-Laws Service Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430895