https://www.taxtmi.com/caselaws?id=307672 The Tribunal ruled in favor of the appellant, a dealer of Maruti Udyog Limited, in a service tax dispute. It held that incentives received under the dealership agreement are trade discounts not subject to service tax. The sale of spare parts during vehicle servicing was deemed a sale, not a service, exempt from service tax. Charges for assisting customers with vehicle registration and handling fees for vehicle sales were also found not liable for service tax. The appellant's availing of Cenvat credit on input services was settled. The appeal was partially allowed, setting aside the service tax demands and penalties. en-us Thu, 18 Oct 2018 00:00:00 +0530 Fri, 28 Apr 2023 21:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307672 The Tribunal ruled in favor of the appellant, a dealer of Maruti Udyog Limited, in a service tax dispute. It held that incentives received under the dealership agreement are trade discounts not subject to service tax. The sale of spare parts during vehicle servicing was deemed a sale, not a service, exempt from service tax. Charges for assisting customers with vehicle registration and handling fees for vehicle sales were also found not liable for service tax. The appellant's availing of Cenvat credit on input services was settled. The appeal was partially allowed, setting aside the service tax demands and penalties. Case-Laws Service Tax Thu, 18 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307672