https://www.taxtmi.com/caselaws?id=750885 CESTAT Mumbai-AT allowed the appeal in a service tax dispute for the period 01.04.2011 to 30.06.2017. The Tribunal held that discount/incentive schemes between motor vehicle manufacturer and dealer through credit notes constituted reduction in purchase price rather than taxable services. Business promotion activities involving cost-sharing arrangements were not subject to service tax. Free warranty services provided by authorized service stations were exempt from service tax liability. The Tribunal found insufficient examination of CENVAT credit reversal demands under Rule 6(3A) of CCR 2004, making such demands legally unsustainable. Service tax demands and penalties were set aside. en-us Mon, 01 Apr 2024 00:00:00 +0530 Wed, 03 Apr 2024 06:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750885 CESTAT Mumbai-AT allowed the appeal in a service tax dispute for the period 01.04.2011 to 30.06.2017. The Tribunal held that discount/incentive schemes between motor vehicle manufacturer and dealer through credit notes constituted reduction in purchase price rather than taxable services. Business promotion activities involving cost-sharing arrangements were not subject to service tax. Free warranty services provided by authorized service stations were exempt from service tax liability. The Tribunal found insufficient examination of CENVAT credit reversal demands under Rule 6(3A) of CCR 2004, making such demands legally unsustainable. Service tax demands and penalties were set aside. Case-Laws Service Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750885