https://www.taxtmi.com/caselaws?id=778189 CESTAT Chennai allowed the appeal, holding that refurbishment of purchased cars by the dealer constitutes self-service and not a taxable intermediary service. The Tribunal followed the earlier HC view that sale of motor vehicles is governed by the Sale of Goods Act and dealers' transactions are sales, not taxable services. Consequently no service tax is payable on the refurbishment component; the impugned order charging service tax was set aside. en-us Thu, 11 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778189 CESTAT Chennai allowed the appeal, holding that refurbishment of purchased cars by the dealer constitutes self-service and not a taxable intermediary service. The Tribunal followed the earlier HC view that sale of motor vehicles is governed by the Sale of Goods Act and dealers' transactions are sales, not taxable services. Consequently no service tax is payable on the refurbishment component; the impugned order charging service tax was set aside. Case-Laws Service Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778189