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    <title>2025 (6) TMI 444 - CESTAT NEW DELHI</title>
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    <description>Tribunal ruled that incentives/discounts received by automobile dealers from manufacturers are trade discounts, not taxable service consideration. The court found no evidence of suppression or concealment, thereby invalidating the extended period for tax recovery. Precedents from prior cases supported the appellant&#039;s position that such incentives are part of trading activities and not subject to service tax liability.</description>
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      <description>Tribunal ruled that incentives/discounts received by automobile dealers from manufacturers are trade discounts, not taxable service consideration. The court found no evidence of suppression or concealment, thereby invalidating the extended period for tax recovery. Precedents from prior cases supported the appellant&#039;s position that such incentives are part of trading activities and not subject to service tax liability.</description>
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