https://www.taxtmi.com/caselaws?id=761681 CESTAT Ahmedabad ruled that service tax is not leviable on discounts/incentives received by vehicle dealers from manufacturers based on yearly sales performance. The tribunal held these discounts are reductions in sale value during vehicle transactions, not consideration for services. Similarly, booking cancellation charges were deemed compensation rather than service consideration, following precedent in Divine Autotech case. The appellant dealer was not liable for service tax on either discount incentives from manufacturers or booking cancellation charges received from customers. en-us Tue, 12 Nov 2024 00:00:00 +0530 Thu, 14 Nov 2024 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761681 CESTAT Ahmedabad ruled that service tax is not leviable on discounts/incentives received by vehicle dealers from manufacturers based on yearly sales performance. The tribunal held these discounts are reductions in sale value during vehicle transactions, not consideration for services. Similarly, booking cancellation charges were deemed compensation rather than service consideration, following precedent in Divine Autotech case. The appellant dealer was not liable for service tax on either discount incentives from manufacturers or booking cancellation charges received from customers. Case-Laws Service Tax Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761681