https://www.taxtmi.com/caselaws?id=447385 CESTAT Chandigarh set aside service tax demand of Rs. 18,11,691 under Business Auxiliary Service against assessee. Tribunal held that show cause notice failed to specify relevant sub-clause of Section 65(19) BAS, making entire demand unsustainable. Regarding spare parts, service tax not leviable as parts charged separately with VAT paid on goods. Incentives from lubricant company for minimum purchase quantity not taxable as no service provided. Color difference charges on vehicles related to car sale value, not service consideration. Rent for table space to financial institutions constituted space provision, not business promotion service. Demand, interest and penalty all set aside. en-us Wed, 20 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447385 CESTAT Chandigarh set aside service tax demand of Rs. 18,11,691 under Business Auxiliary Service against assessee. Tribunal held that show cause notice failed to specify relevant sub-clause of Section 65(19) BAS, making entire demand unsustainable. Regarding spare parts, service tax not leviable as parts charged separately with VAT paid on goods. Incentives from lubricant company for minimum purchase quantity not taxable as no service provided. Color difference charges on vehicles related to car sale value, not service consideration. Rent for table space to financial institutions constituted space provision, not business promotion service. Demand, interest and penalty all set aside. Case-Laws Service Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447385