https://www.taxtmi.com/caselaws?id=33829 Service tax could not be levied on a dealer's margin where the margin formed part of the vehicle sale value and had already suffered sales tax. The dominant transaction was the sale of goods, and the free servicing offered was only incidental to promote sales, not a separate taxable service. On that basis, the same amount could not be subjected to service tax again merely because no separate charge was raised for servicing. The demand was therefore unsustainable and was set aside in favour of the assessee. en-us Tue, 27 Jan 2009 00:00:00 +0530 Fri, 19 Jun 2009 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33829 Service tax could not be levied on a dealer's margin where the margin formed part of the vehicle sale value and had already suffered sales tax. The dominant transaction was the sale of goods, and the free servicing offered was only incidental to promote sales, not a separate taxable service. On that basis, the same amount could not be subjected to service tax again merely because no separate charge was raised for servicing. The demand was therefore unsustainable and was set aside in favour of the assessee. Case-Laws Service Tax Tue, 27 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33829