https://www.taxtmi.com/caselaws?id=790592 A motor vehicle dealer acting on a principal-to-principal basis, and earning only trading margin, was held not to render any service to the manufacturer; turnover-linked incentives, trade discounts and customer-discount reimbursements were therefore not consideration for Business Auxiliary Service and were not liable to service tax. The limitation issue also failed because the dealer was registered, had filed returns, and the department had relevant prior knowledge through audit and records, so suppression was not established and the extended period could not be invoked. The confirmed demands were unsustainable on merits and limitation, with consequential relief granted. en-us Thu, 23 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790592 A motor vehicle dealer acting on a principal-to-principal basis, and earning only trading margin, was held not to render any service to the manufacturer; turnover-linked incentives, trade discounts and customer-discount reimbursements were therefore not consideration for Business Auxiliary Service and were not liable to service tax. The limitation issue also failed because the dealer was registered, had filed returns, and the department had relevant prior knowledge through audit and records, so suppression was not established and the extended period could not be invoked. The confirmed demands were unsustainable on merits and limitation, with consequential relief granted. Case-Laws Service Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790592