https://www.taxtmi.com/caselaws?id=760302 CESTAT Ahmedabad set aside service tax demand on trade discounts received by automobile dealer from manufacturer. Revenue sought to tax incentives allegedly received for promoting vehicles as taxable service. Tribunal held the transaction was purely sale-purchase with no service element. Trade discount deducted from sale value does not constitute service consideration. Following precedent in similar dealer incentive cases, Tribunal ruled trade discounts/incentives are not liable to service tax as they relate to goods sale, not service provision. Appeal allowed, impugned order set aside. en-us Tue, 15 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 10:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760302 CESTAT Ahmedabad set aside service tax demand on trade discounts received by automobile dealer from manufacturer. Revenue sought to tax incentives allegedly received for promoting vehicles as taxable service. Tribunal held the transaction was purely sale-purchase with no service element. Trade discount deducted from sale value does not constitute service consideration. Following precedent in similar dealer incentive cases, Tribunal ruled trade discounts/incentives are not liable to service tax as they relate to goods sale, not service provision. Appeal allowed, impugned order set aside. Case-Laws Service Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760302